He told a fringe meeting at the Liberal Democrat Conference in Bournemouth that few people could disagree with the idea of users of public services having the choice of how they wanted them delivered.
But Bundred said there was a cost to delivering choice which might need over capacity to enable people to exercise that right.
He added that there was a problem of reconciling choice with value for money. ‘Increasing choice in public services might need taxes to rise,’ warned Bundred.
And he said that an Audit Commission opinion survey showed that while people favoured choice in public services as an idea they were much less keen if they had to pay for it through increased taxes.
Companies reported increased levels of scrutiny over their tax planning strategies last year as fewer FDs understand what HMRC considers as tax avoidance, according to HMRC’s latest large business survey
Where next for the EU's attempts to harmonise VAT across its member states? asks Nicholas Hallam
HM Treasury is consulting on how businesses pay their staff to understand whether companies artificially use benefits in kind to avoid tax
The government is consulting on the design of new ultra-low emission vehicle bands in the company car tax system