I saw an article in Accountancy Daily ...'High-speed broadband access is of increasing importance to SMEs with the approach of the Making Tax Digital (MTD) for VAT deadline. From April 2019, all businesses with a turnover of £85,000 or more will be required to upload their VAT figures to HMRC online, necessitating access to broadband coverage'. Rang one of the suppliers and they said even with the grant the monthly cost would be £550. The infrastructure is not in place that is the reality and the cost to small businesses has not been taken seriously. Definitely car crash waiting to happen.