But this recommendation was ignored in the Scottish government's subsequentlegislation, which said suspects could face retrial for very serious crimes if "compelling new evidence" emerged, even when the original trial had been heard before the new law was introduced.
The late passage of additional tax legislation and subsequent delay in the issuing of all tax forms pushed the beginning of the e-filing season back almost two weeks to the end of January.
These shareholders can sit back and watch the election and any legislation emerging from the subsequent lame-duck session of Congress unfold before deciding which step to take with the added benefit of hindsight.