The draft 2013 Finance Bill clauses published in December include two proposed changes to overpayment relief. The first change enshrines in statute HMRC’s existing practice of ignoring the prevailing practice exception (Case G) in the context of EU law. The second change makes a minor change to the four-year time limit for claims.
90a1d87b-c1b5-43c3-a720-cd324830adee.tmb-editorspic.jpg?sfvrsn=1b2d0a7e_1)
