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Concessions to be legislated

26 September 2017
Issue: 4617 / Categories: News

Extra-statutory concessions (ESCs) - technical consultation on draft legislation.

HMRC is consulting on draft legislation to enact four extra-statutory concessions:

  • A37 – Tax treatment of directors’ fees.
  • Employment Income Manual para 3002 – Professional remuneration.
  • EIM para 1120 – Financial loss allowances.
  • EIM para 61030 – Tax treatment of payments from medical committees to members.

Comments should be emailed to by 9 November.

Issue: 4617 / Categories: News
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