Taking advantage of the holiday season to slip in an unpopular change is not a new ploy and it is one used recently by HM Revenue and Customs in issuing a draft document changing the penalty for non-notification of tax-avoidance schemes.
The new penalties can run up to £5,000 per day. It has not yet been stated when they will come into force.
HMRC have also published their internal training information on 'naming and shaming' tax defaulters.