With the government planning to virtually wipe tax avoidance off the map in the near future, some of you tax advisers must be wondering what you are going to do with yourselves.

But fear not, TS has come up with a cunning plan, at least for those doing personal taxation. TS has been reading up on a new theory to help save our planet ­ Domestic Tradable Quotas, a possible future plan that could see us carrying a card that details your personal pollution allowance alongside a cash card in your wallets.

So, while it might be getting harder to lower the tax bill of clients, TS reckons, should this idea come off, there’s a good opportunity to help ‘massage’ the personal use figures for fuel, electricity and the like. After all, it will be years before the government manages to close all the loopholes you guys manage to find.