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Consultation Outcome Published 4 Nov 2015 HM Revenue & Customs ↗ View on GOV.UK

Extra statutory concessions: technical consultation on draft legislation

Extra Statutory Concessions (ESCs): Consultation on draft legislation to preserve the effect of one HM Revenue and Customs (HMRC) ESC

Opened 4 Nov 2015
Closed 16 Dec 2015
Attachments
▤ Verbatim text from source document

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

  • ESC 3.20 VAT: Bad Debt Relief and insolvent businesses: revocation of clawback