HMRC is consulting on potential changes to ESC A19, including introducing a concept of ‘taxpayer responsibility’. The concession performs a very important function and should largely be left as it is.
In a perfect world we would all know what our tax obligations were and pay the right amount of tax on time. Sadly the world is not perfect and nor is the tax legislation with which we all have to cope. Successive governments have piled successive layers of tax legislation on top of an already confused system and despite the best efforts of the Office of Tax Simplification the position is not improving.
