Extra-Statutory Concessions - Technical Consultation on draft legislation

Published on 16 January 2009

In running the tax system HMRC exercise certain general management powers (‘collection and management’) alongside the strict law. This enables them to grant concessionary treatment in some cases where applying the law strictly would have an unduly harsh or unfair result. HMRC have now announced that some of these concessions will be formalised in legislation.

Please use the link below to read our comments on the consultation and draft legislation.


Contact Name: Kelly Sizer (Tel: 0844 579 6700, Fax: 0844 579 6701)

To open the file click below:
PDF icon Extra-Statutory Concessions – LITRG response

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