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Detail of outcome
The response document sets out the government’s response to the consultation document published below. The responses received are summarised and a full list of respondents is included but where appropriate the names and personal or commercially sensitive information has been redacted . The government has heard the concerns voiced during the consultation and is grateful for the constructive and informative suggestions it received.
HMRC wish to assist genuine commercial businesses which are entitled to claim ATED reliefs, meet their filing obligations in a way which reduces the administrative burden. We have set out two options but would consider others that are raised.