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Reflecting on 2022, I think we can all agree that it has been an eventful year.

Hello, and welcome to the Deputy President’s page for December.

In our last column, we said that the government would announce their budget plans on 31 October.

Many years ago, HM Customs and Excise’s Revenue Duties Divisions found themselves relocated from the South Bank of the Thames to the south bank of the River Irwell.

VAT on deals involving three parties has always been a hotbed of potential problems. It is a classic case of how things can go wrong in the shark infested waters of the nation’s favourite tax.

It’s not normal in tax for something announced one day to become out of date just a short while later. But we are not in normal times, and recent events have shown that this can indeed happen.

It’s been hard to know whether we are coming or going this month, what with the numerous government announcements and changes surrounding the mini Budget, Growth Plan and medium-term fiscal plan.

Hello, and welcome to the Deputy President’s page for November. This month I’ve had first-hand experience of the problems of publishing and deadlines.

The new Chancellor, Jeremy Hunt, was appointed on 14 October and the first announcement came on the same day. The government will not be cutting the previously enacted rates of corporation tax.

Older readers will remember the famous catchphrase of the late entertainer Bruce Forsyth with his game show quip that ‘points make prizes.’ As far as the new penalty regime for submitting late VAT