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.

• From: HM Revenue & Customs
• Published: 17 September 2013

This publication was withdrawn on 12 November 2018

This information is out of date.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

Documents

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

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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