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KEITH M GORDON is not impressed by HMRC’s rewriting of extra-statutory concession A19
KEY POINTS
- ESC A19 exists to help honest taxpayers.
- Late PAYE annual reconciliations caused problems.
- Is the P14 information for ESC A19 purposes?
- Restriction to income tax.
- Introduction of a time limit.
There are certain matters on which it is important to take a stand. The planned abolition of the equitable liability practice was one; the proposed ‘clarification’ of extra-statutory concession (ESC) A19 is another.
I like to consider myself as charitable (regardless of any available tax relief) and to give people the benefit of the doubt.
For this reason I am fully prepared to accept that the idea to abolish equitable liability was an embarrassing error and that the individuals responsible for the policy genuinely believed that it was no longer necessary.
However when it comes to the...
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