Why has Lin Homer become Dame Lin?

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Lin Homer is the chief executive of HM Revenue & Customs.

It was announced that she is to become Dame Lin Homer in the New Years Honours List.

Officially that is for 'public service particularly to public finance'.

I would suggest it is for denying the scale of the tax gap, failing to address big business tax abuse, closing tax offices, denying people access to the services and help they need, ensuring that the phones are not answered,  sacking tens of thousands of people and assisting the shrinking of the state.

But that probably meets the government's criteria of 'public service'.