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It is right that we mark the passing of former chancellor Alistair Darling. Taxation magazine is strictly politically neutral but I don’t think that readers will feel that we are departing from that policy if we note that Lord Darling was widely regarded as a successful chancellor who left office with his reputation enhanced – something that cannot be said of all his successors. His calm handling of the credit crisis was widely admired and his tax policies, whether one agreed with them or not, were coherent and not simply a knee-jerk reaction to public pressure. He will however have regretted having to announce to the House of Commons the loss of the data discs containing child benefit information.
It is a measure of the man that the tributes paid to him by politicians of all political persuasions have not been the usual platitudes rolled out on this sort of occasion but have shown real warmth and respect. The current chancellor, and many of his predecessors, have been united in their praise – perhaps reflecting their understanding that it is an impossible job and that anybody who has attempted it deserves appreciation for taking it on.
This prompted a personal memory. I had the pleasure, when CIOT president, of hosting an event at which no fewer than three former chancellors were present. They naturally gravitated towards each other, and I could see them sharing memories of their times in office with great affection. The days of rivalry across the parliamentary benches (and I suspect at times even on the same benches) were long gone.
There is much wrong with our politics, but I found the level of respect shown on all sides to the memory of Alistair Darling genuinely heartening.
If you do one thing...
Read HMRC’s guidance made under regulation 201 of the VAT Regulations 1995 which has force of law (tinyurl.com/4h4xnmeu). It sets out the form that a DIY builder’s claim must take.
