Monday, January 05, 2009

What is a budget?

Not the Chancellor's annual headline grabbing non-event but the sort of budget that accountants encourage their clients to prepare and update:

A budget is a means of worrying before we spend, as well as afterwards.

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What does it mean to be customers of HMRC?

When the Inland Revenue decided in 1992 that taxpayers should be known as "customers" , Parliament reacted exactly as you'd ho...