Closed consultation

Extra-statutory concessions: seventh technical consultation on draft legislation

This was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government

We are analysing your feedback

Visit this page again soon to download the outcome to this public feedback.

Summary

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

This consultation ran from
to

Consultation description

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

  • D40: Non-resident trusts: definition of participator (Capital Gains Tax)
  • F15: Woodlands (Inheritance Tax)

Documents

Extra-statutory concessions: seventh technical consultation on draft legislation

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 2 October 2014