Revenue and Customs Brief 28 (2013): avoidance cases - what happens to repayment claims?
HMRC announces its policy on withholding repayment claims in avoidance cases.
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