“…In R v Inland Revenue Commissioners, Ex p National Federation of Self-Employed and Small Businesses Ltd [1982] AC 617, Lord Diplock noted at 636 that the Inland Revenue had “a wide managerial discretion as to the best means of obtaining for the national exchequer from the taxe…”
“…he staff available to them and the cost of collection, see R v Inland Revenue Commissioners, ex p National Federation of Self-Employed and Small Businesses Ltd [1982] AC 617 (the “Fleet Street Casuals” case) at p 636 per Lord Diplock, confirmed in R (Wilkinson) v Inland Revenue Commissioners [2005] UKHL 30, [2005] 1 WLR 1718 per Lo…”
“…Businesses Ltd [1982] AC 617 at page [636]) (the “Fleet Street Casuals” case). It is this discretion which permits the Commissioners to grant extra-statutory concessions. In Wilkinson, the…”
“…ction 1 TMA 1970 gives HMRC what Lord Diplock described in R v Inland Revenue Commissioners, Ex p National Federation of Self-Employed and Small Businesses Ltd [1982] AC 617 at 636 as:…”