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Extra-statutory concessions: sixth technical consultation on draft legislation

Consultation on draft legislation to preserve the effect of two HM Revenue & Customs (HMRC) extra-statutory concessions (ESCs).

Last fetched 03 May 2026 · gov.uk

Detail

Draft legislation designed to preserve the effect of two ESCs, ESC A4 and ESC A10.

Documents

Extra-statutory concessions: sixth technical consultation on draft legislationapplication/pdf

At a glance

Opened21 Dec 2012

Closes15 Mar 2013

First published21 Dec 2012

Last updated21 Dec 2012

Document typeclosed_consultation

Organisations

HM Revenue & Customs

Topics

Tax evasion and avoidance

Source

Other from HM Revenue & CustomsSee all →

Draft regulations: Carbon Border Adjustment Mechanism (CBAM) (Emissions and Verification)

Modernising and standardising company tax returns

Consultation: Extend Notification of Uncertain Tax Treatment (UTT) regime

Reporting company payments to participators

Inheritance tax on pensions — information sharing regulations

Guaranteed minimum pension conversion provisions

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Extra-statutory concessions: seventh technical consultation on draft legislation

Extra-statutory concessions (ESCs) - technical consultation on draft legislation

Extra statutory concessions: technical consultation on draft legislation

Withdrawal of extra statutory concessions 2015