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 [...]
It was reported earlier this year that the ESC A19 flowchart had been from the HMRC website (see post here) now it seems that HMRC wants to start hacking away at the legislation. In a rievew [...]
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 [...]
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