Withdrawal of extra statutory concessions 2017
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This consultation ran from
Extra-statutory concessions (ESCs): consultation on the impacts of withdrawing four of HM Revenue and Customs' (HMRC’s) ESCs.
HMRC would like to gather evidence from those who have relevant data about the potential impact of withdrawing the following four ESCs:
- Zero-rating of central processor – Notice 701/7 (VAT)
- Composite rate of VAT for computer systems – Notice 701/7 (VAT)
- Affiliation fees for sports clubs – Notice 701/45 (VAT)
- C12 - Retail co-operative societies: accounting periods (Income/Corporation Tax)
PDF, 439KB, 12 pages
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Published: 10 January 2017
From: HM Revenue & Customs