Threads / Disguised Remuneration Scheme and Loan Charge / Withdrawal of extra-statutory concessions
Consultation Outcome Published 20 Jul 2015 HM Revenue & Customs ↗ View on GOV.UK

Withdrawal of extra-statutory concessions

Extra-statutory concessions (ESCs): consultation on the impacts of withdrawing three of HM Revenue & Customs' (HMRCs') ESCs.

Opened 2 Oct 2014
Closed 8 Jan 2015
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 three ESCs:

  • Employment Income Manual 03002 - Professional remuneration (Income Tax)
  • Sports Testimonials (Income Tax)
  • D45 Capital Gains Tax: roll-over into depreciating assets (Capital Gains Tax)