Extra-statutory concessions: seventh technical consultation on draft legislation
Extra Statutory Concessions (ESCs): Consultation on draft legislation to preserve the effect of two HM Revenue & Customs (HMRC) ESCs
Detail
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