Following the case of R v HM Commissioners of Inland Revenue ex p Wilkinson, it was established that the ability of HMRC to make concessions that depart from statute was called into question. As a consequence, HMRC is looking at bringing most Extra Statutory Concessions (ESCs) within the legislation and the Extra Statutory Concessions Order 2009, which came into effect in April 2009 is the first step in this process. The intention is that each ESC will be reviewed and the intention is to retain as many ESCs as possible and to bring them within the legislation accordingly. As part of the review process, HMRC has identified ten ESCs that will be withdrawn.
For details of those concessions visit HMRC's website via the 'Related links' section of this page.