Extra statutory concessions: technical consultation on draft legislation
Extra Statutory Concessions (ESCs): Consultation on draft legislation to preserve the effect of one HM Revenue and Customs (HMRC) ESC
Detail
HMRC would like to hear from those who have comments on whether the draft legislation maintains the purpose and effect of the following ESC:
- ESC 3.20 VAT: Bad Debt Relief and insolvent businesses: revocation of clawback
Documents