The proposed fee for a new licence authorising trade or possession of non-civilian prohibited firearms is set out – together with revised licence fees for shooting clubs and museums with firearm collections (which could include prohibited firearms) – in the

Two extra statutory Vat concessions relating to computer hardware for disabled people could be withdrawn following a House of Lords’ decision ‘(R v HM Commissioners of Inland Revenue ex p Wilkinson [2005] UKHL 30)’ clarifying the scope of HMRC’s discretion