Does Sir David Varney have some beef with MPs that we don’t know about? TS only asks because he often acts churlish with them at select committees, answering their questions in a sullen fashion, as if they were being impertinent.

At last week’s Public Accounts Committee meeting, Sir David moaned that this was his ninth appearance before a select committee in the 170 days parliament had been sitting. And then, when asked a perfectly reasonable question about what happened if he failed to meet public service agreement targets, he said childishly: ‘I guess I’ll just have a less pleasurable visit to you than I might do otherwise.’ Cue muted laughter.

Is Varney the Kevin the Teenager of the tax world?