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Decision Number: |
TC 01823 |
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Appellant:
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(1) Shop Direct Group
(2) Shop Direct Home Shopping Limited
(3) Reality Group Limited
(4) Littlewoods Retail Limited |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Roger BERNER
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Date Of Decision:
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14/02/2012 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Profits |
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Notes:
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Corporation tax – receipts of payments in respect of overpaid VAT and
statutory interest – whether VAT repayments trading receipts – whether
payments in respect of supplies made in discontinued trades chargeable to
tax as post-cessation receipts – ICTA 1988, ss 103 and 106(2) – whether
payments in respect of interest taxable under Sch D, Case III – loan
relationships rules – whether a “money debt” – FA 1996, s 100 |
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Decision(s) to Download:
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TC01823-Appendix 4 doc.pdf 
TC01823-Appendix1 docx.pdf
TC01823-Apps 2 and 3.pdf
TC01823.pdf
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