The beginning of a new year is often a time for reflection and 2023 is no different.

After yet another year in which the local government finance settlement was published in full the week before Christmas – despite the fact the Government's own advice cautions against such an approach – I have been pondering how we might break this, quite frankly, incredibly unhelpful cycle. It doesn't work for councils and our budget-setting timetables, and it doesn't really work for Government either, compressing complex calculations into short timeframes.