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You can apply to lease extra quota from a producer organisation (PO), to supplement your catch limits or to keep fishing a stock where the 10-metres-and-under or non-sector pool allocation has been used.
What to do when you think HMRC has not acted on information - the ‘extra-statutory concession’ (ESC A19).
The Statements of Excesses for Main Supply Estimates.
How to work out the balancing charge when you dispose or sell plant or machinery after claiming full expensing or 50% first year allowances for them.
When an Individual Savings Account (ISA) can be closed, and how to void or repair an ISA if you're an ISA manager.
Find out about HMRC Extra-Statutory Concessions in force at the time of publication and former Inland Revenue and HM Customs and Excise concessions.
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