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This seems useful.
The calculations would always have to be current. I was thinking of spinning off a gem to or api wrapper for HMRC data, to just capture the bandings, thresholds and rates... but i think that would need to be an array of tax years with figures held as values.
What would that do to your cucumber tests?
Could we wrap them in a context:
Could then get it to update those whenever we get new bandings?