Withdrawal of extra statutory concessions 2015
We are analysing your feedback
Visit this page again soon to download the outcome to this public feedback.
This consultation ran from
Extra-statutory concessions (ESCs): consultation on the impacts of withdrawing nine of HM Revenue and Customs (HMRCs) ESCs.
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)
PDF, 594KB, 17 pages
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 firstname.lastname@example.org. Please tell us what format you need. It will help us if you say what assistive technology you use.