This was published under the 2015 to 2016 Cameron Conservative government
This consultation has concluded
Detail of outcome
The consultation contributed to the .
Original consultation
Summary
Extra Statutory Concessions (ESCs): Consultation on draft legislation to preserve the effect of one HM Revenue and Customs (HMRC) ESC
This consultation ran from to
Consultation description
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
Documents
PDF, 441 KB, 14 pages
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