Threads / Disguised Remuneration Scheme and Loan Charge / Withdrawal of extra statutory concessions 2017
Consultation Outcome Published 10 Jan 2017 HM Revenue & Customs ↗ View on GOV.UK

Withdrawal of extra statutory concessions 2017

Extra-statutory concessions (ESCs): consultation on the impacts of withdrawing four of HM Revenue and Customs' (HMRC’s) ESCs.

Opened 10 Jan 2017
Closed 7 Mar 2017
Attachments
▤ Verbatim text from source document

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

  • Zero-rating of central processor – Notice 701/7 (VAT)
  • Composite rate of VAT for computer systems – Notice 701/7 (VAT)
  • Affiliation fees for sports clubs – Notice 701/45 (VAT)
  • C12 - Retail co-operative societies: accounting periods (Income/Corporation Tax)