Extra Statutory Concessions (ESC) A81: fifth technical consultation on draft legislation - CIOT comments
The CIOT comments, sent to HMRC on 24 February 2012, regarding the consultation on amending legislation which preserves the effect of ESC A81 (Termination payments and legal costs).
Legislation to preserve ESC A81, Termination payments and legal costs, was consulted on as part of 'Extra statutory concessions: third technical consultation on draft legislation' (http://www.tax.org.uk/tax-policy/public-submissions/2011/ESC-A81-CIOTcomments) and ESC C10 is covered in HMRC's summary of responses to the fourth technical consulation (please see attached).
Our submission 'ESC A81 Further Consultation' is available here in Adobe (pdf) format.
Technical Team
24 February 2012
