In fact, some advisers feel clients may fare better, since special programs generally have no flexibility in penalties based on individual circumstances.

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He is expected to stress there are no plans to change the rules on council tax relief available for "special circumstances", such as homes left empty after a person has moved into a hospital or care home, or has died.

BBC: Pickles to allow second home council tax discount cut

Yet a third group wants a total reform of the U.S. tax code, a complex document of thousands of pages full of loopholes, exemptions and special breaks for special circumstances, which allow some colossal U.S. corporations to pay no tax at all.

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