Two extra statutory Vat concessions relating to computer hardware for disabled people could be withdrawn following a House of Lords’ decision ‘(R v HM Commissioners of Inland Revenue ex p Wilkinson [2005] UKHL 30)’ clarifying the scope of HMRC’s discretion

Learner drivers will be allowed to have lessons on motorways providing they are accompanied by an approved driving instructor and driving a car fitted with dual controls, under new plans announced by the Dept for Transport. The lessons will be