After the election, the Conservatives and the Liberal Democrats got together and agreed on a programme of what they would actually do together in government. On taxes, they agreed their priorities were to make taxes simpler, fairer, greener and more competitive.
There is a new but rather unwieldy political buzzword: "differentiation". This is the process by which the Liberal Democrats are attempting to distance themselves from their Coalition partners prior to the next General Election. It is a delicate business, as Nick Clegg tries to highlight the differences in values and priorities between his party and the Conservatives, whilst avoiding an outright split in the Coalition
In his book The Great Tax Robbery, Richard Brooks notes that "the institutions that shape the tax system have been captured by the tax industry and corporate interests. Policy is determined through committees and consultation processes in which the tax avoidance industry’s representatives dominate, before being nodded through by parliament without proper debate. This cosy cartel urgently needs dismantling," he declares. Wendy Bradley argues that replacing recently resigned David Heaton with someone on the General Anti Abuse advisory panel (GAAR) who represents ordinary people rather than the tax wizards would be a good place to start.