Guidance

Withdrawal of Extra-Statutory Concession (ESC) A94: Theatre Angels

The Extra-Statutory Concession to 鈥榯heatre angels鈥� is to be withdrawn from 31 March 2017.

From:
HM Revenue & Customs
Published
13 September 2016

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Withdrawal of Extra-Statutory Concession (ESC) A94: Theatre Angels

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The Extra-Statutory Concession (ESC) gave special treatment to 鈥榯heatre angels鈥� regarding the taxation of profits and losses arising from the backing of theatrical productions. This is now to be withdrawn from 31 March 2017.

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Published 13 September 2016

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