Milsted Langdon says it's not too soon to plan for Christmas

A warm-weather reminder from No.20 member Milsted Langdon: however far off it feels, Christmas has a habit of arriving on schedule, and the sums are best done early. The firm points to seasonal hiring running at its lowest level in four years, the payroll knots of extra bank holidays and December leave requests, and the costs of a staff celebration too easily left off the budget.

Sound, unshowy counsel, offered well before anyone thinks to ask for it. The full note is on the Milsted Langdon website.