FA 2013: Overpayment relief and EU law

FA 2013: Overpayment relief and EU law


CategoryArticles Author Timothy Lyons QC BL 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.

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