Each year since 1997, the size of the Finance Act has steadily grown. It was about 2,000 pages long then and now it is about 12,000 pages.
Most of the new legislation has been anti avoidance - closing a loop hole here, removing a relief there etc.
The result is that it is getting harder and harder to structure or plan your affairs in a legal manner to minimise taxes.
Nowhere is this more evident that in the annual tax planning guide produced by our regulatory body.
The guide for 2014/15 ran to 265 pages. The guide for 2015/16, just published, is a mere 142 pages long!