There was a time when a section 114 notice was just something hidden away in the dark arts section of the Chartered Institute of Public Finance and Accountancy’s (CIPFA) Book of Spells.

In recent times this has come to wider awareness and is even a topic of discussion on social media platforms. The Local Government Association published its Jaws of Doom graphs in 2012 in an attempt to show how spiralling demand-led costs would at a point in time outstrip a relatively inelastic resource base for local councils.