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No further claims accepted
Extra statutory concession 3.5: Misdirection has been withdrawn.
It gave the Revenue's view of the circumstances in which it would regard itself as bound by incorrect advice given to taxpayers in respect of VAT and insurance premium tax.
Other, more recently published guidance has overtaken the concession.
HMRC say in Revenue & Customs Brief 15/09 that from 1 April, they will not accept any further claims under ESC 3.5.
