- HMRC has removed the Extra Statutory Concession (ESC) for linked goods and services as of Brief 1 (2026).
- Businesses must now rely on statutory rules and case law to determine if linked supplies should be treated as a single or multiple supplies for VAT.
- The law and recent court decisions provide sufficient guidance, making the old concession unnecessary.
- Businesses should ensure they apply the law correctly, as HMRC will expect compliance.
Source: vita-uk.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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