Pertemps Recruitment Partnership Ltd v HM Revenue and Customs
Jurisdiction | UK Non-devolved |
Date | 2011 |
Year | 2011 |
Court | Upper Tribunal (Tax and Chancery Chamber) |
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4 cases
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Shop Direct Group and Others v Revenue and Customs Commissioners
... ... [52]He also pointed out that the situation under consideration in Pertemps Recruitment Partnership Ltd v R & C CommrsTAX [2011] BTC 1675 was entirely different because the ... ...
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Shop Direct Group and Others v The Commissioners for HM Revenue and Customs
...the principles of commercial accountancy." 52 He also pointed out that the situation under consideration in Pertemps Recruitment Partnership Ltd v Revenue and Customs Commissioners [2011] STC 1346 was entirely different because the sums in question all arose from trading activity in the yea......
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Shop Direct Group, Littlewoods Retail Ltd & Others v HMRC
...He also pointed out that the situation under consideration in Pertemps Recruitment Partnership Ltd v Revenue and Customs Commissioners [2011] STC 1346 was entirely different because the sums in question all arose from trading activity in the year of assessment. Here he says, there is no cha......
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Shop Direct Group, Shop Direct Home Shopping Limited, Reality Group Limited and Littlewoods Retail Limited v The Commissioners for HM Revenue and Customs
...He also pointed out that the situation under consideration in Pertemps Recruitment Partnership Ltd v Revenue and Customs Commissioners [2011] STC 1346 was entirely different because the sums in question all arose from trading activity in the year of assessment. Here he says, there is no cha......