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Summary
Extra Statutory Concessions (ESCs): Consultation on draft legislation to preserve the effect of two HM Revenue & Customs (HMRC) ESCs
This consultation ran from to
Consultation description
HMRC would like to hear from those who have comments on whether the draft legislation maintains the purpose and effect of the following ESCs:
D40: Non-resident trusts: definition of participator (Capital Gains Tax)
F15: Woodlands (Inheritance Tax)
Documents
PDF, 298 KB, 11 pages
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