HMRC sets out its position following the decision by the Court of Appeal in the case of ITV Services Ltd.
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.
2 October 2013
HM Revenue & Customs
Revenue and Customs Briefs
Tax agent and adviser guidance
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