Not that there’s anything particularly wrong with the latter, but those who practice law, and professional historians and journalists all know that primary sources are always better than secondary ones.
Which is why I quote the legislation in my articles before looking at what the HMRC Manuals say. Which reminds me of an amusing “incident” that happened to me recently. The other day, one of my articles appeared on another website and one reader asked “Are we sure about this?” (to quote Spike Milligan: “I loved the “WE”). He then went on to quote something from one of the HMRC Manuals.
I didn’t comment, though was tempted to reply “Yes, we’re quite sure of this. We got it from the legislation. As you would have, had you looked at the statute first before going to the Manuals.” Of course, since he was a “we”, one of them could have read the legislation while the other was going through the Manuals.
As for the Autumn Statement – as usual, I have absolutely no idea what’s going to be in it, as I am not a bigwig who gets any inside information from the powers that be. But, I would like to draw everyone’s attention to what I said last year about the former Chancellor.
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