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- Extra-statutory_concession abstract "An extra-statutory concession' (or ESC) is a concept under United Kingdom tax law whereby HM Revenue and Customs grants certain concessions to taxpayers to mitigate their tax liabilities even though the relevant allowances would not strictly be allowed under the terms of the tax legislation.A commonly cited example is that luncheon vouchers are subject to an income tax concession of up to 15p per day under an extra statutory concession.Although they do not form part of eithe primary or subsidiary legislation, extra-statutory concessions are highly formalised, and are indirectly enforceable by means of judicial review. Statutory concessions are formally categorised and published under reference numbers (see for example ESC C16). By convention HMRC publishes a full list of extra statutory concessions on the first day of each UK tax year.".
- Extra-statutory_concession wikiPageID "39980647".
- Extra-statutory_concession wikiPageLength "1398".
- Extra-statutory_concession wikiPageOutDegree "10".
- Extra-statutory_concession wikiPageRevisionID "645078742".
- Extra-statutory_concession wikiPageWikiLink Category:Extra_statutory_concessions.
- Extra-statutory_concession wikiPageWikiLink Category:Taxation_in_the_United_Kingdom.
- Extra-statutory_concession wikiPageWikiLink ESC_C16.
- Extra-statutory_concession wikiPageWikiLink HM_Revenue_and_Customs.
- Extra-statutory_concession wikiPageWikiLink Judicial_review.
- Extra-statutory_concession wikiPageWikiLink Meal_voucher.
- Extra-statutory_concession wikiPageWikiLink Primary_and_secondary_legislation.
- Extra-statutory_concession wikiPageWikiLink Tax_holiday.
- Extra-statutory_concession wikiPageWikiLink Taxation_in_the_United_Kingdom.
- Extra-statutory_concession wikiPageWikiLinkText "Extra-statutory concession".
- Extra-statutory_concession wikiPageUsesTemplate Template:Reflist.
- Extra-statutory_concession wikiPageUsesTemplate Template:Tax-stub.
- Extra-statutory_concession wikiPageUsesTemplate Template:UKtaxation.
- Extra-statutory_concession wikiPageUsesTemplate Template:Use_British_English.
- Extra-statutory_concession wikiPageUsesTemplate Template:Use_dmy_dates.
- Extra-statutory_concession subject Category:Extra_statutory_concessions.
- Extra-statutory_concession subject Category:Taxation_in_the_United_Kingdom.
- Extra-statutory_concession hypernym Concept.
- Extra-statutory_concession comment "An extra-statutory concession' (or ESC) is a concept under United Kingdom tax law whereby HM Revenue and Customs grants certain concessions to taxpayers to mitigate their tax liabilities even though the relevant allowances would not strictly be allowed under the terms of the tax legislation.A commonly cited example is that luncheon vouchers are subject to an income tax concession of up to 15p per day under an extra statutory concession.Although they do not form part of eithe primary or subsidiary legislation, extra-statutory concessions are highly formalised, and are indirectly enforceable by means of judicial review. ".
- Extra-statutory_concession label "Extra-statutory concession".
- Extra-statutory_concession sameAs Q16969693.
- Extra-statutory_concession sameAs m.0wxzclh.
- Extra-statutory_concession sameAs Q16969693.
- Extra-statutory_concession wasDerivedFrom Extra-statutory_concession?oldid=645078742.
- Extra-statutory_concession isPrimaryTopicOf Extra-statutory_concession.