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Extra statutory concessions: Call for evidence

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HMRC is seeking evidence of the potential impact of withdrawal of five tax reliefs currently provided by concession. Data is requested by 30 November 2012.

The concessions need to be withdrawn from 2013/14, HMRC said, as part of the review prompted by the House of Lords decision in the Wilkinson case.

They relate to double taxation relief claimed in respect of alimony paid by a non-resident person; renewals allowances for capital expenditure on plant and machinery; capital allowances claimed when contributions or grants relating to an asset are repaid; company cars provided to disabled drivers who are not eligible for blue badges; and a filing extension for form P11D (b).