Closed consultation

Withdrawal of extra statutory concessions 2017

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Summary

Extra-statutory concessions (ESCs): consultation on the impacts of withdrawing four of HM Revenue and Customs' (HMRC’s) ESCs.

This consultation ran from
to

Consultation description

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)

Documents

Withdrawal of extra statutory concessions - technical note and call for evidence

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Published 10 January 2017