Policy paper

Removal of extended time limit restriction for EU cases

Removal of extended time limit restriction for EU cases

Documents

Draft Bill

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Explanatory note

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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.

Updates to this page

Published 28 February 2014

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