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She's behind you …

Andrew Flint takes a sideways look at the month's tax news
The burning question this month is: in that great Christmas pantomime that is the Pre-Budget Report (PBR) is Dawn Primarolo the good or the evil fairy?
The evidence we have to go on is her statement to Parliament accompanying the announcement of measures to combat avoidance in the area of employee remuneration. More specifically I suspect it is this particular bit that is causing some in our profession to use the phrase 'shot at Dawn' in the active rather than passive voice:
'I am therefore giving notice of our intention to deal with any arrangements that emerge in future designed to frustrate our intention that employers and employees should pay the proper amount of...

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