[HMRC Tax Bulletin 16, April 1995]

Background

On 27 April 1994 we published Extra-Statutory Concession A85

This has particular relevance to the guaranteed selling price schemes (GSP schemes) that employers frequently use to help their employees, who are making a job related house move, to dispose of their existing homes. The background to this extra-statutory concession was explained more fully in Tax Bulletin Issue 11 (May 1994).

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