Cartoon capers

TOM AND JERRY might not be the personalities that spring immediately to mind when considering tax matters but perhaps I am getting my cartoon characters muddled up again. Perhaps we should be thinking of the lesser-known mice Pixie and Dixie who I seem to recall were always subject to the unwanted attention of Mister Jinks — whose catchphrase was I believe 'I hate those meeces to pieces!' Could it be that the Treasury sees itself as the Mister Jinks of the tax world plotting against those pesky tax planners who are always looking for holes in the skirting boards where they can hide away from the claws of the tax legislation? Look where a mis-spent youth watching cartoons can get you!

Trusts

Following the approval of Schedule 12 to the Finance Bill the thirteenth sitting of Standing Committee A moved on to consider...