Editor's comment

Martin Friel

Just as brokers thought that Christmas would offer them a chance to take a breather from what is an increasingly hostile market, the Government has thrown in a little tax grenade to ensure there was no rest and little piece of mind over the festive period.

While the Chancellor's decision to impose Insurance Premium Tax on fees cannot really be questioned, the way it is has been implemented and the way in which it was announced leaves a lot to be desired. As our lead story shows, the main concern

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