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Tax and the City briefing for August 2012

Speed read

HMRC consults on beefing up the DOTAS regime and raising taxpayer awareness of the risks of signing up for marketed schemes. HMRC is triumphant as the courts slam down three tax avoidance schemes in a single month. The CJEU refers back to the national courts the question as to whether the payment of simple interest on overpaid VAT provides an adequate remedy but drops a fairly heavy hint that it would take this view.

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