Policy paper

Revenue and Customs Brief 18 (2013): tax avoidance using offshore entities

VAT tax avoidance using offshore entities after the European Court's judgment in Paul Newey (trading as Ocean Finance).

• From: HM Revenue & Customs
• Published: 9 July 2013

Documents

Revenue and Customs Brief 18 (2013): tax avoidance using offshore entities

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Details

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 9 July 2013