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Partial Exemption "Payback" rules

Mon, 07/09/2009 - 21:43 — admin

On 4 September 2009, HMRC issued Revenue & Customs Brief 57/09 which confirms their policy concerning the partial exemption "payback" rules following the case of the Community Housing Association and the recent decision of the High Court. It can be found on the HMRC news page here http://www.hmrc.gov.uk/news/index.htm.

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