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Extra-statutory concessions (ESCs): consultation on the impacts of withdrawing nine of HM Revenue and Customs (HMRCs) ESCs.
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HMRC would like to gather evidence from those who have relevant data about the potential impact of withdrawing the following nine ESCs:
- Para 9.8 Notice 708 – Apportionment of works of approved alterations to a qualifying protected building (VAT)
- A94 – Profits and losses of theatre backers (Angels) (Income/Corporation Tax)
- A69 – Building Societies: conversion to company status (Income Tax)
- C1 – Credit for underlying tax: dividends from trade investments in overseas companies (Income/Corporation Tax)
- 6.2 Excise: hydrocarbon oil duties: duty-paid deliveries for refinery boilers (Excise Duty)
- BIM66301 Remuneration of sub-postmasters (Income/Corporation Tax)
- 3.23 VAT: supplies by Financial Ombudsman Services Ltd to ombudsman authorities (VAT)
- 3.28 VAT: supplies by Financial Services Authority to self-regulating organisations (VAT)
- 3.31 VAT: supplies by Financial Services Compensation Scheme Ltd to compensation scheme authorities (VAT)
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