Professor John McHale:

That is a very valid point. It is a balancing act and I recognise that there are certain limits to the level of detail that can be provided. In its draft document, the committee notes that there is certain detail on tax measures that one would not want to announce in advance because it could lead to a behavioural response. All of those things would have to be taken into account. There is a happy medium where the committee is given a broad outline - but still more detail than was present in the summer statement - with adequate costings around that. That would allow for a more constructive debate to take place post-SPU.