[tejinderss]

> Thanks for sharing an article supporting my comments

No it does not. It’s saying that the corporate taxes are volatile and “should” not be relied upon, hence the cautionary tone of the article.

Edit: From the same article

> Peter Vale, a tax partner at Grant Thornton, warned that the figures were “surprisingly poor” and indicated that “the risk of weaker corporation tax receipts in the key month of November increases. Poor November figures could erode much of the planned budget surplus.”

[closewith]

Everything in the article including your quote here supports the assertion that the exceptional CT take is treated as a windfall (and this article is from before the actual budget where investment funds to manage the expected CT windfall were announced).

All I can say is that you are wilfully ignorant or commenting in bad faith, so I'm going to stop engaging with you.