Disabled Drivers
Extra Statutory Concessions to Go
R v HM Commissioners of Inland Revenue ex p Wilkinson was a House of Lords decision in 2005 that has become known as ‘the Wilkinson case’. In short, the case concerned the powers that HMRC have in establishing Extra-Statutory Concessions (ESCs). ESCs have been around for many decades and are described by HMRC as ‘a [...]

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