Draft legislation for Equitable Liability concession – LITRG comments

Published on 2 November 2010

HMRC originally proposed to withdraw their concessionary practice known as ‘Equitable Liability’, which provides a ‘relief of last resort’ in cases where taxpayers – particularly the vulnerable – have failed to engage with the tax system and built up tax arrears. They have, however, in response to pressure from stakeholders including LITRG, agreed to abandon their plans to withdraw the concession and instead they are going to make it law. A welcome change of heart.

The draft legislation was published in a recent consultation and PDF icon LITRG response can be read in full by using the link.


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

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