HMRC has rewritten Notice 48, setting out the extra statutory concessions previously applied by HM Customs & Excise. The notice published on 21 March replaces the version published last month. Concessions previously operated by the Inland Revenue are set out in a separate publication, which was last updated in April 2011.
HMRC has rewritten Notice 48, setting out the extra statutory concessions previously applied by HM Customs & Excise. The notice published on 21 March replaces the version published last month. Concessions previously operated by the Inland Revenue are set out in a separate publication, which was last updated in April 2011.