HMRC have now published details of eight extra-statutory concessions (ESCs) that need to be with-drawn in addition to a fourth consultation document containing draft legislation for seven more ESCs.

The House of Lords’ decision in the Wilkinson case (R v HM Commissioners of Inland Revenue ex p Wilkinson [2005] UKHL 30) clarified the scope of HMRC's administrative discretion to make concessions that depart from the strict statutory position. HMRC has therefore been reviewing these ESCs as a result. As part of that ongoing review, the newly published document provides details of further ESCs (8 in total) that need to be withdrawn.

These concessions mostly relate to VAT and cover a range of different areas — for full details see the relevant document at http://www.hmrc.gov.uk/menus/extra-stat-con-tn.pdf