DCM (Optical Holdings) Ltd v Commissioners for HMRC [2022] UKSC 26
marcuscleaver ยท DCM (Optical Holdings) Ltd v Commissioners for HMRC [2022] UKSC 26 This case looks at the payment of VAT and how HMRC can intervene in a self-assessment. We also discuss the power of HMRC relative to taxpayers and what this means in terms