Policy paper

Removal of extended time limit restriction for EU cases

Removal of extended time limit restriction for EU cases

• From: HM Revenue & Customs
• Published: 28 February 2014

Documents

Removal of extended time limit restriction for EU cases

PDF, 37.4 KB, 2 pages

Draft Bill

PDF, 127 KB, 1 page

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Explanatory note

PDF, 19.9 KB, 1 page

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Details

This Tax Information and Impact Note, Draft Bill and explanatory note recognise the effect of the Supreme Court ruling that legislation affecting the limitation period in old actions for mistake of law cannot apply in relation to claims concerning tax charged contrary to EU law.

Published 28 February 2014