[2016] UKSC 7

Lord Neuberger, President; Lord Reed, Lord Carnwath, Lord Hughes, Lord Hodge

Judgment delivered 17 February 2016

Corporation tax – Receipts of payments in respect of overpaid VAT – Whether payments in respect of supplies made in discontinued trades chargeable to tax as post-cessation receipts – Income and Corporation Taxes Act 1988 (‘ICTA 1988’), s. 103 and 106(2)

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