References to "customers‟ have become commonplace in the policy discourses within UK government and other public sector bodies. It is a working assumption of UK public sector management that the concept of the "customer‟ can be applied to any public sector service agency or department; this...

The merger of HM Commissioners of Inland Revenue and HM Customs and Excise in 2005 stands out as one of the most instantly recognisable reforms of the UK Civil Service in recent times. A good deal has been written about the consequences of the merger, but we focus in this chapter on the period...