Did your foot fall off?

KEITH GORDON ACA CTA barrister argues that unintended changes to the tax law made by Rewrite Bills should be amended in future Finance Bills.

READERS WHO ENJOY the Blackadder television series might recall that according to Nursie a foot falling off can be the rather unfortunate consequence of someone having a good idea. It is not my place to try to précis the well-scripted text by Richard Curtis and Ben Elton; so any reader with a particular interest in this rather strange medical phenomenon is advised to acquire a copy of the script or watch the Beer episode (again).
It is however my place to write about tax (and perhaps also to justify my reference to a television series from the 1980s). In particular I wish to refer to a particular good idea which was carried into effect by...