This week Matt Crawford and Suzanne Briggs discuss the Resolution Foundation’s Budget proposals including a new salt and sugar tax and what that could mean for already rising food prices. Matt also runs through some draft legislation that’s been published, which some may find heavy-handed given how tricky the rules can be.

Suzanne takes us through a case in the Upper Tribunal, Executors of Elborne & others v HMRC, where HMRC suffered a rare loss. But she cautions that anyone in a similar position should still take advice, as the story may not end here. And finally, a case that left one taxpayer on a very sticky wicket.