Policy paper

Revenue and Customs Brief 15 (2013): judgments of the High Court in Investment Trust Companies

High Court judgements on claims from persons to whom VAT has been wrongly charged by their suppliers.



Revenue and Customs Brief is a bulletin giving information on developments and changes of interest. They are used to announce changes in policy or to set out the legal background to an issue and have a 6 month life span.

Published 10 July 2013