Next month's Isle of Man budget could be the hardest ever faced by a treasury minister.
That's the belief of Allan Bell as he tries to balance the books for the forthcoming financial year.
Tough decisions will have to be made in the wake of a loss of ?90 million in revenue for 2010/2011, and ?140 million thereafter, as a result of changes imposed by the United Kingdom to the VAT revenue sharing agreement.
Mr Bell says it's going to be a difficult time and hopes there will be a degree of unity within government, so the Island can go forward with a minimum of damage:

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