The Finance Bill fails to follow through on the useful incentives promised on Budget Day and is more about maintaining the status quo than proactively using the tax system, which is the only domestic mechanism we have to deliver economic stimulus and job growth. The positive ideas advanced for encouraging more Foreign Direct Investment into the country have been stifled by a blanket of conditions and complexity. New mandatory electronic filing procedures to be introduced in 2013 coupled with ever burgeoning and disproportionate powers of enforcement and enquiry will no doubt increase the compliance burden for businesses. See Chartered Accountants Press Release.