SME tax: A slightly rambling and probably totally biased review of 2006. By Nichola Ross Martin

January – Online filing
January 2006 was no different to any other for hundreds of thousands accountants; the same “hard core element” of taxpayers resolutely refused to hand in the papers necessary to file their tax returns until the last minute. There was the usual panic for the whole month as HM Revenue and Customs' computer could not handle peak demand, and so many of us filed returns at ungodly hours and at weekends.

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