Case Comment: DCM (Optical Holdings) Ltd v Commissioners for His Majesty’s Revenue and Customs [2022] UKSC 26 – UKSC Blog
‘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.’
UKSC Blog, 23rd January 2023
Source: ukscblog.com