Outstanding issues include pensions, labour market reform, VAT rates and Greece's budget targets.
He also goes for the popular vote: he said that he would introduce a bank tax but then, when asked whether he would increase VAT or income tax, said: "No chancellor could rule that out".
A tax lock to guarantee there will be no increase in the rates of VAT, income tax or national insurance.
The Lib Dem tax rises would not include increase in income tax, VAT or national insurance.
But where is the emotion in droning on about pension provision; about currency exchanges, about whether an independent Scotland will have to put VAT on books or have its own film licensing commission?
You can also get wine straight from the vat - we bought an excellent 2001 Corbières for £1.35 a litre in a five-litre bag in the box.
Only last November, when Alistair Darling was unveiling his package of VAT cuts and extra public spending in his pre-budget report, the spin from the Treasury and 10 Downing Street was that this fiscal stimulus would be quite enough, thank you, to support the economy.
While none of these elements were included in the Queen's speech, it did cover allowing the Scottish parliament to set thresholds and rates of income tax on earnings in Scotland and keep all income raised in Scotland, giving Holyrood control over the first 10 percentage points of standard rate VAT revenue raised in Scotland, new welfare powers worth £2.5bn, and devolution of air passenger duty.
David Cameron will pledge to introduce a new law within the first 100 days of a Conservative government to prevent any rises in income tax, VAT or national insurance in the next parliament.
The Conservatives moved to prevent a Labour line of attack by ruling out a rise in VAT.
The Greek side has reportedly made concessions on harmonising VAT rates, improving tax collection and rebooting the country's stalled programme of privatisations.
