THE Margin's early bird brings some interesting news from the Deloitte and Touche breakfast briefing on the Finance Bill yesterday, which was attended by more than 200 of the firm's clients.

Tax manager, Ms Brenda Agnew pointed out that, under the latest tax legislation, there was now a major incentive from a taxpayer to divorce and remarry. The taxpayer could then arrange joint assessment with the new spouse, while getting tax relief on maintenance payments to the first. An election issue, surely, once some of the lobby groups here about it.