- HM Revenue & Customs (HMRC) has announced the removal of the Extra Statutory Concession (ESC) regarding linked goods, as detailed in paragraph 3.7 of Notice 48, in a policy paper published on January 8, 2026.
- HMRC determines that supplies previously eligible for single supply treatment under the concession will now be treated as single supplies according to existing legislation and case law, making the concession unnecessary.
- This change aims to align the treatment of linked goods with established legal frameworks, ensuring consistency in tax treatment.
Source gov.uk
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