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: Current AwarenessMidlands Co-Operative Society Ltd v Revenue and Customs Commissioners - Times Law Reports
By sally
Midlands Co-Operative Society Ltd v Revenue and Customs Commissioners
Court of Appeal
“A taxable person was entitled to assign to another any benefit of repayment he enjoyed from the overpayment of value-added tax.”
The Times, 22nd April 2008
Source: www.timesonline.co.uk
Please note the Times Law Reports are only available free on Times Online fro 21 days from the date of publication.

Full post as published by Current Awareness on April 22, 2008 (boomark / email).
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