> Thanks for sharing an article supporting my comments

No it does not. It’s saying that the corporate taxes are volatile and “should” not be relied upon, hence the cautionary tone of the article.

Edit: From the same article

> Peter Vale, a tax partner at Grant Thornton, warned that the figures were “surprisingly poor” and indicated that “the risk of weaker corporation tax receipts in the key month of November increases. Poor November figures could erode much of the planned budget surplus.”