Technical consultation on draft legislation to preserve the effect of four HM Revenue & Customs (HMRC) ESCs.
This consultation closes at
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.
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HMRC Tax Administration Policy & Strategy Team
100 Parliament Street
London SW1A 2BQ
Published: 14 September 2017
From: HM Revenue & Customs