Shadow Chancellor of the Exchequer used interchangeably with "economic spokesperson" by the Liberal Democrats as well as the main opposition party. This was a source of humour for one time Chancellor of the Exchequer Gordon Brown, who in 2005 played the two off against one another in Parliament, saying, "I, too, have a great deal of time for the shadow Chancellor who resides in Twickenham [<nowiki></nowiki>Vince Cable<nowiki></nowiki>], rather than the shadow Chancellor for the Conservative Party." The position of Shadow Chancellor of the Exchequer is currently held by John McDonnell. Shadow Chancellor of the Exchequer The Shadow Chancellor of the Exchequer in the British Parliamentary
Auditor of the Exchequer in Scotland of Parliament under Queen Anne. It was not expressly established by the Exchequer Court (Scotland) Act 1707 (6 Anne cap.26 - 53), but its existence was implied by section 11 of that Act and the Exchequer was reconstituted into a court on the English model with a Lord Chief Baron of the Exchequer and 4 ordinary Barons. The court adopted English forms of procedure and had further powers added to it. On 16 May 1709, John Philp and Robert Arbuthnot received a Crown commission as joint Auditors, without power of deputation. Nine years later, however, on 1 July 1718, Sir