CONSULT.Outcome publishedConsultation · gov.uk
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
Last fetched 03 May 2026 · gov.uk
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
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