Are you a glass-half-full or a glass-half-empty person? I imagine that many of us who are accountants would have to say that our training encourages us to be more half glass empty than half glass full! The chancellors’ spring statement may have given us a perfect opportunity to test that out for ourselves.

The chancellor's spring statement

Given the current fiscal climate many of us must be desperate to find the glass half full. So, I want to suggest why on the tax front there have been a couple of positive recent developments. This is important in a period when there is a common feeling that the government is not listening to charities as much as it should.