Dr. Tom McDonnell:

A roadmap for SMEs is not inherently a bad idea at all. It goes to this idea that we need to have a stable tax environment, which nobody disagrees with. We can argue about rates and reliefs, and so forth but we needs to be careful about changing these and there should always be a lead-in time. This is to touch on the idea of how radical decisions are made over a kitchen table the night before a budget, or wherever it might be. This needs to stop and there needs to be a much more rigorous process. When groups are lobbying for particular things, they should be inquired upon, and this should be an inquisitive process.