Closed consultation

Extra-statutory concessions: seventh technical consultation on draft legislation

This consultation 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.

Original consultation

This consultation ran from to

Summary

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

Documents

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)