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Withdrawal of ESCs

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Following consultation on the potential impacts, HMRC has announced that it:

  • will formally withdraw ESC D45 (CGT roll-over into depreciating assets of a trade on death) from April 2016;
  • is currently consulting on legislating the concession on sporting testimonials; and
  • will consult further before taking a final decision on withdrawal of the professional remuneration concession.
Issue: 1272
Categories: News