Closed consultation

Extra-statutory concessions: seventh technical consultation on draft legislation

• From: HM Revenue & Customs and The Rt Hon David Gauke
• Published: 2 October 2014

This was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government

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Summary

Extra Statutory Concessions (ESCs): Consultation on draft legislation to preserve the effect of two HM Revenue & Customs (HMRC) ESCs

This consultation ran from
9am on 2 October 2014 to 11:45am on 27 November 2014

Consultation description

HMRC would like to hear from those who have comments on whether the draft legislation maintains the purpose and effect of the following ESCs:

• D40: Non-resident trusts: definition of participator (Capital Gains Tax)
• F15: Woodlands (Inheritance Tax)

Documents

Extra-statutory concessions: seventh technical consultation on draft legislation

PDF, 298 KB, 11 pages

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Published 2 October 2014