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

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Original consultation

This consultation ran from to


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


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)