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Extra-statutory concessions list updated

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HMRC has updated its published list of former Inland Revenue extra-statutory concessions (Notice IR1) to show those in use as at 6 April 2013. Changes since the last update (dated 1 April 2012) include the removal of:

  • A12. Double taxation relief: alimony, etc under UK court order or agreement: payer resident abroad: Withdrawn with effect from 6 April 2013.
  • A17. Death of taxpayer before due date for payment of tax and other liabilities: Obsolete. Replaced by FA 2009 Sch 53, Part 2.
  • A61. Clergymen’s heating and lighting etc expenses: Obsolete. Replaced by SI 2010/157 and SI 2010/188.
  • A81. Termination payments and legal costs: Obsolete. Legislated in ITEPA 2003 s 413A.
  • B47. Furnished lettings of dwelling houses – Wear and tear of furniture: Obsolete. Wear & tear allowance replaced by SI 2011/1037. Remainder withdrawn from 1 April 2013.
  • B49. Section 532 Capital Allowances Act 2001: Grants repaid: Obsolete. Withdrawn with effect from 1 April 2013 for corporation tax, and 6 April 2013 for income tax.