Two extra statutory Vat concessions relating to computer hardware for disabled people could be withdrawn following a House of Lords’ decision ‘(R v HM Commissioners of Inland Revenue ex p Wilkinson [2005] UKHL 30)’ clarifying the scope of HMRC’s discretion

Mandatory registration of new drones and a new criminal offence for misusing them are among measures proposed by the Dept for Transport and the Civil Aviation Authority to ensure the enormous developing market for drones is matched by strong safeguards

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Fork lift trucks, mobility scooters, electric pedal cycles, golf buggies, motorsports vehicles, ride-on lawn mowers, fairground rides and motorised children’s toys are just some of the ‘newly in-scope vehicles’ which could require compulsory 3rd party insurance as a consequence of