Policy paper

Revenue and Customs Brief 28 (2013): avoidance cases - what happens to repayment claims?

HMRC announces its policy on withholding repayment claims in avoidance cases.

This publication was withdrawn on

This information is out of date. More information can be found on the tax avoidance page on GOV.UK.



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 17 September 2013