The government had been keen to assure everybody that the Spring Statement was not going to feature tax changes and that the commitment to a single fiscal event each year remained. The chancellor stuck to her word in terms of specific tax changes but that did not mean that tax advisers could sit back and have a day off.
An early indication that there would be some developments was when she said she was making changes to HMRC’s powers and resources to raise an additional £1bn annually. But was that in relation to evasion or avoidance? She seemed to be conflating the two – perhaps reflecting the perspective of many politicians that there is in reality very little difference between them.
It was when I turned to the documents published after she had sat down that it became clear this was not simply a repeat of...
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