Enacting ESCs A10, A81, B47 and equitable liability: consultation responses and next steps | Practical Law

Enacting ESCs A10, A81, B47 and equitable liability: consultation responses and next steps | Practical Law

On 8 March 2011, HMRC published a response document to its consultations on the enactment of certain ESCs including A10 (lump sums paid under overseas pension schemes), A81 (termination payments and legal costs), B47 (furnished lettings of dwelling houses), C4 (trading activities for charitable purposes) and the equitable liability concession.

Enacting ESCs A10, A81, B47 and equitable liability: consultation responses and next steps

by PLC Tax
Published on 09 Mar 2011 • England, Wales
On 8 March 2011, HMRC published a response document to its consultations on the enactment of certain ESCs including A10 (lump sums paid under overseas pension schemes), A81 (termination payments and legal costs), B47 (furnished lettings of dwelling houses), C4 (trading activities for charitable purposes) and the equitable liability concession.