What is it? It’s a concession. Oh, like popcorn at the cinema? No! It’s an Extra Statutory Concession (ESC). Well what’s that then? It’s a relaxation of the law. English [...]
Around a year ago I was looking in the HMRC manual (the rule book used by Inspectors to inspect) and I came across a flowchart for ESC A19. Very interesting, I thought. A lot has happened in HMRC [...]