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Consultation Outcome Published 6 Feb 2018 HM Revenue & Customs ↗ View on GOV.UK

Extra-statutory concessions (ESCs) - technical consultation on draft legislation

Technical consultation on draft legislation to preserve the effect of 4 HM Revenue and Customs (HMRC) ESCs.

Opened 14 Sep 2017
Closed 9 Nov 2017
Attachments
▤ Verbatim text from source document

HMRC is reviewing its ESCs and this is the eighth consultation on draft legislation designed to enact certain ESCs.

HMRC would like to hear from those who have comments on whether the draft legislation maintains the purpose and effect of the following ESCs:

  • A37 – Directors’ fees
  • EIM3002 – Professional remuneration
  • EIM01120 – Financial loss allowance
  • EIM61030 – Payments from medical committees to members.