Years ago there was a SCAM were disabled people bought brand new Range Rovers minus the VAT with only a steering wheel spinner as an adaption and then immediately sold them for a profit and then bought another. Think it was the Birmingham area.
I wonder how HMRC deals with the issue where the driver is able bodied and the non driving passenger is disabled, all the disabled passenger needs is space for a wheelchair so no vehicle adaptions are required?
Far away is near at hand in visions of elsewhere.