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The idea of merging the Revenue and Customs is an old idea which has gained new life since MPs on the Treasury Committee, enthused by a visit to Canada last year, have got their teeth into the idea. Canada’s tax gathering authorities were merged in 1993.

However logical the idea may appear, many experts have opposed it on the basis that it would simply be too expensive and disruptive.

Tax practitioners are already complaining at the enormous number of changes to the tax system that they and taxpayers are currently digesting.

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Meanwhile, the government has revamped inheritance tax forms.

Tips for next month’s Budget can be found on the comment area. is also running a competition for site users to win a luxury weekend in Barcelona – which will be launched from tomorrow and run until April 7.

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