Case Comment: DCM (Optical Holdings) Ltd v Commissioners for His Majesty’s Revenue and Customs [2022] UKSC 26 – UKSC Blog

Posted January 24th, 2023 in amendments, news, repayment, Scotland, Supreme Court, taxation, time limits by sally

‘In this post, Neal Chandru, an Associate in the Tax team at CMS, comments on the case of DCM (Optical Holdings) Ltd (“DCM”) v Commissioners for his Majesty’s Revenue and Customs (“HMRC”) [2022] UKSC 26 – handed down on 12 October 2022.’

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UKSC Blog, 23rd January 2023

Source: ukscblog.com