To make tax simple, low and compulsory, get at it with the heavy roller
It is all the fault of the fairy who came, uninvited, to Gordon Brown’s christening. Beside the scowling infant’s Moses basket, his godparents’ gifts of industry and ambition were assembled when this glittering creature approached him with a parcel of her own. ‘See, little man,’ she told him, ‘I’ve brought you the great gift of simplification.’ Then she curtsied, and presented it to him, upside down. After that, he grew up to be Chancellor and opened the parcel. Once in a generation, he announced, came the moment for a fundamental reform of the tax system. He set about it in his own way or, rather, in the fairy’s way. His