Happy New Year!

Calvin and Hobbes

6 April is the start of a new tax year in the UK and new years usually go with new resolutions. The above cartoon made me think of Gordon Brown – off to the Queen today apparently to call a general election. Can’t imagine him changing the way he acts if he gets back in!

Not that I’m expecting any new government to do much better on tax law. Stop passing so many badly written laws is probably the best we can hope with – and I’m certainly not holding my breath.