Commentary

RCB/15/09 Extra Statutory Concession (ESC) 3.5-Misdirection

Part V16 Forms and other HMRC material

RCB/15/09 Extra Statutory Concession (ESC) 3.5-Misdirection

RCB/15/09 Extra Statutory Concession (ESC) 3.5-Misdirection

Revenue and Customs Brief, Issue 15. 27 March 2009

ESC 3.5 Misdirection gave the view of HM Revenue & Customs (HMRC) of the circumstances in which they would regard themselves as bound by incorrect advice given to customers in respect of Value Added Tax (VAT) and Insurance Premium Tax (IPT).

HMRC are required by law to collect all the taxes, duties and levies under their care, but they have a limited degree of discretion in specific circumstances. In recent years, there have been a number of cases before the courts which have defined the circumstances in

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