Consultation outcome

Withdrawal of extra-statutory concessions

• From: HM Revenue & Customs and The Rt Hon David Gauke
• Published: 2 October 2014
• Last updated: 20 July 2015 — See all updates

This consultation has concluded

Read the full outcome

Withdrawal of extra-statutory concessions - Summary of responses

PDF, 163 KB, 10 pages

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Detail of outcome

The response document sets out the government’s response to the withdrawal of extra-statutory concessions (as outlined in the consultation document published below). The responses received are summarised and a full list of respondents is included.

The government is grateful to those who participated in this consultation.

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Original consultation

Summary

Extra-statutory concessions (ESCs): consultation on the impacts of withdrawing three of HM Revenue & Customs' (HMRCs') ESCs.

This consultation ran from
9am on 2 October 2014 to 11:45pm on 8 January 2015

Consultation description

HMRC would like to gather evidence from those who have relevant data about the potential impact of withdrawing the following three ESCs:

• Employment Income Manual 03002 - Professional remuneration (Income Tax)
• Sports Testimonials (Income Tax)
• D45 Capital Gains Tax: roll-over into depreciating assets (Capital Gains Tax)

Documents

Withdrawal of extra-statutory concessions

PDF, 417 KB, 11 pages

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Published 2 October 2014
Last updated 20 July 2015 + show all updates

1. 20 July 2015

   Summary of responses published

2. 2 October 2014

   First published.