Consultation outcome

Extra statutory concessions: technical consultation on draft legislation

This consultation has concluded

Detail of outcome

The consultation contributed to the The Value Added Tax (Amendment) Regulations 2018.

Original consultation

Summary

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

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 ESC:

  • ESC 3.20 VAT: Bad Debt Relief and insolvent businesses: revocation of clawback

Documents

Extra statutory concessions: technical consultation on draft legislation - ESC 3.20

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Published 4 November 2015