Extra Statutory Concession A19 Review - Public consultation

The ATT comments, send to HMRC on 20 September 2012, on this consultation designed to explore the option for a revised version of Extra-statutory Concession (ESC) A19. It is not intended to cover whether ESC A19 should exist or the scope of concessions, but rather how HMRC may be able to improve the clarity of this particular concession ensuring it continues to be applied appropriately.