Plan to revamp ESC A19 abandoned

This item was filled under Tax

HMRC have abandoned their plan to revise extra-statutory concession (ESC) A19 and have pledged be consistent in applying the current version.

The department had planned to alter the measure to introduce the concept of ‘taxpayer responsibilities’ in respect of claims against the recovery of underpaid income tax in line with the Revenue’s charter.

The announcement that there ESC A19 will stand in its present form …

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