This week's opinion

Today we publish the shortlist for this year’s Taxation awards. Congratulations to all who made the cut. For those who did not make it do not be put off. The standard of entries was very high and we had to make some tough decisions. Try again next year.

Two things struck me as I read through the entries. The first is how much firms of all shapes and sizes are embracing technological change and the use of digital technology in their own businesses. It seems to me that whatever happens with the government’s digital strategy firms that do not take full advantage of the digital world risk being left behind.

The second is the number of firms – again in all sectors of the market – that have taken the explicit decision to have nothing to do with avoidance schemes and that actively discourage clients from implementing them...