that in his view not all of the missing revenue was "recoverable", and that "at best" £20 billion of it could be collected. Murphy was notably not part of Labour's Economic Advisory Committee, which was set up after the leadership election in September 2015. Murphy was an informal adviser to Corbyn, though it is reported that he had hoped to have a position on the Labour Party Treasury Team. Murphy said in June 2016 that those demanding a change in the Labour leadership were correct, "even if I will not agree with much of their reasoning". Corbyn had "not provided a vision of what his leadership will deliver", and concerning Labour's economic policies: "we have so far heard almost nothing that really progresses the ideas outlined last summer". A few weeks later, Murphy criticised Corbyn's track record further writing "there was no policy direction, no messaging, no direction, no co-ordination, no nothing". In a response to a question raised in the House of Commons, Labour's Shadow Chancellor John McDonnell stated with regard to Murphy "He is not the economic adviser and never has been, because we doubted his judgment, unfortunately. He is a tax accountant, not an adviser. He is actually excellent on tax evasion and tax avoidance, but he leaves a lot to be desired on macroeconomic policy". Scotland Murphy is a vocal critic of Government Expenditure and Revenue Scotland as a report on the state of the Scottish economy. Murphy stated, "Revenue Scotland is still struggling to work out which people are tax resident in Scotland and it has no clue at all on what corporation tax, VAT or other taxes are due, precisely because no-one has to declare those taxes separately for Scotland. It’s the same with imports and exports: no-one knows what these are because there are no border posts at Carlisle, Berwick-on-Tweed or Stranraer. On investment and savings, we’re equally clueless." He added, "25 of the 26 income figures in a set of accounts are estimates extrapolated from data for the UK as a whole and some consumer surveys." At a subsequent appearance before the Holyrood, Finance and Constitution Committee, Murphy was however criticised for being unable to justify some of these claims. Media commentary Murphy periodically wrote for The Guardian from 2001 to 2018. In 2001 Murphy wrote an article in The Observer recommending that parents set up a personal service company for their