Peter Vaines’ latest article for the Tax Journal can be read here and suggests some essential reading for Mr Sunak. The lockdown has provided an opportunity for many practitioners to step back, read and reflect. Drawing on Daylight robbery: How tax shaped our past and will change our future by Dominic Frisby and published by Penguin Business, Mr Vaines considers how taxation has had a radical impact on society. There are sobering lessons to learn from the past when planning tax rises as a result of the pandemic. Robbing Peter to pay Paul may always have the support of Paul, but robbing Peter and not paying Paul will not be supported by either.