But how widely available do you think this is actually likely to be?

So completely agree.

When this was announced, I think as tax advisors sort of areas all perked up, I believe one partner in the London office dropped their biscuit when this was announced.

But then the devil's in the detail, isn't it? And when the detail came out, I think it's clear that this relief is highly targeted.

They mentioned that it was going to be for high growth, innovative businesses, and that's what it seems to be.

So...

When we look at the sort of the people who are going to qualify for this, it's not going to be anywhere near as broad as the business asset disposal relief, the battery that you were talking about.

And so, Andy, if we look at everything that we've discussed, what do you think clients should be doing now and sort of over the next few months thinking about the key budget implications?