Well it has been and gone, the Chancellor gave us the Comprehensive Spending Review yesterday, although I have to take issue with the word comprehensive as most of the political hullabaloo centred around whether or not, and, who had stolen whose clothes on inheritance tax and closing loop holes for non domiciled tax payers.  I was thinking as I was listening about the absence of any real consideration of what will properly be seen as our inheritance, i.e. our continuing lack of serious activity on mitigating climate change.  Yes, there were some considerations in changes in air passenger duty and a nod towards energy efficient taxation being reduced in line with other products, but no new commitments or Government money to support the need to assist us as citizens to move from where we are today on climate change to becoming a low carbon citizen as part of a low carbon society.

It is not just about resources, it is about taking the opportunity of making real statements about fundamental issues that are just not being addressed at the right level given the UK’s international leadership position on climate change.  Oh well, it is only the Pre-Budget report and at the pace things are moving politically and environmentally who knows (who knows) when it comes to the Budget itself we might have a rather more promising outlook – here’s hoping.  Then we might see something on the genuine inheritance tax.