Revenue Scotland and Tax Powers Act 2014: Proposed Subordinate Legislation - CIOT comments
As part of HMRC‚ s review of Extra Statutory Concessions following the House of Lords‚ decision in the case of HM Commissioners of Inland Revenue ex parte Wilkinson [2005 UKHL 30] HMRC have consulted on the withdrawal of ESC D45.
The CIOT requested further explanation of the background to HMRC‚ s decision not to place the concession on to a statutory footing. HMRC‚ s detailed explanation is attached
The response from HMRC and our submission are available to view below in PDF format.