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Revenue and Customs Brief 18 (2013): tax avoidance using offshore entities

VAT tax avoidance using offshore entities after the European Court's judgment in Paul Newey (trading as Ocean Finance).

Last fetched 04 May 2026 · gov.uk

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Revenue and Customs Brief 18 (2013): tax avoidance using offshore entities

At a glance

TypePolicy paper

First published09 Jul 2013

Last updated09 Jul 2013

Organisations

HM Revenue & Customs

Topics

VAT

Source

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