As we boldly go into summer, it's that time of year again - too much work to do, and not enough time.
Life is tough on the front line of accountancy. For more than five years, our intrepid correspondent has been bringing us news and views from a typical West Country practice.
My impression was that HMRC would do anything to avoid issuing a tax return if it wasn't necessary. Maybe no longer.
Like most general practitioners, I was sweating by the time I got to the end of Mark Lee's recent article on the Mehjoo case. If you haven't read it yet, do so now!
We take letters of engagement very seriously. I know we're meant to under ICAEW guidelines, and general common sense as professionals, but we have devoted a lot of effort to make issuing and updating them as easy as possible, and ensuring that they are re-issued regularly.
I recently opined that HMRC business checks are - shall we say - less than effective.
I am all for equitable and consistent enforcement of tax law, but I have to say my experience of HMRC's basic level of checking suggests they are either poorly resourced, or just not very serious about it.
Here's a new one on me.
On 13 April we filed a P11D for a client.
Not so long ago you found them on every desk, or in every drawer, in every accountant's office. They were an essential office tool, along with the calculator, pen and ruler.
It's hard enough to win new clients, but if you're also losing existing clients it really piles on the pressure.