FA 2013: Overpayment relief and EU law

FA 2013: Overpayment relief and EU law

CategoryArticles Author Timothy Lyons KC BL Advocaat/Avocat, Brussels Bar Date

This material was first published by Sweet & Maxwell Limited in the British Tax Review [2013] 548 as “Section 231: overpayment relief: generally prevailing practice exclusion and EU law; Section 232: overpayment relief: time limit for claims” (Lyons) and is reproduced by agreement with the Publishers.

You can read this article here.

Related Barristers

Legal updates

Subscribe to our newsletters, updates and seminars.


Call +44 (0)20 7832 1111 for more information

Barrister portfolio


Click the + icon next to any barrister to add their profile to this portfolio.

Barrister Call CV Email