Once upon a time we could look forward to an annual Budget. Those were the days! In the past ten years or so things have changed radically and we have had to get our heads round so many different fiscal events: autumn statement pre-budget report green budget spring statement legislation day tax day… The list seems endless and every year is slightly different.
This year on top of two Budgets we have had the ‘tax administration and maintenance day’. That is not a title which is going to create any excitement even among tax enthusiasts and my purpose here is not to suggest you drop everything and read all of the documents which were issued: that would be to oversell the content. Nevertheless there are some interesting things here and I think that is worth me sharing some...
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