Experience / Knowledge of ESC A68?

Has anybody had experience of claims under former Extra Statutory Concession A68?

 

We have the situation of a FURBS (prior to 5/4/06) that has made pension payments to its beneficiaries.  Tax has effectively been charged twice and we have a discretionary trust; see TSEM5600. 

 

We believe that our client's circumstances fall within the spirit of the concession but HMRC have denied our claim under A68; correspondence continues but a resolution doesn't appear to be in sight.