The House of Lords' decision in R v Commissioners of Inland Revenue ex parte Wilkinson[2005] UKHL 30 made it clear that the scope of HMRC's administrative discretion to make extra-statutory concessions (ESCs) that depart from the strict statutory position was not as wide as previously thought.
In light of that decision HMRC is now reviewing its published concessions and the indications are that most ESCs will be able to continue in their current form as they are within the scope of HMRC's administrative discretion. Where an existing ESC exceeds the scope of the discretion of the Wilkinson judgment the effect of the ESC will be maintained by putting it on to a legislative basis where it is appropriate...
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The House of Lords' decision in R v Commissioners of Inland Revenue ex parte Wilkinson[2005] UKHL 30 made it clear that the scope of HMRC's administrative discretion to make extra-statutory concessions (ESCs) that depart from the strict statutory position was not as wide as previously thought.
In light of that decision HMRC is now reviewing its published concessions and the indications are that most ESCs will be able to continue in their current form as they are within the scope of HMRC's administrative discretion. Where an existing ESC exceeds the scope of the discretion of the Wilkinson judgment the effect of the ESC will be maintained by putting it on to a legislative basis where it is appropriate...
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