There have been quite a few question threads about this. I would like to be clear as to what the problems are that people have with the ITSA proposals. I have not seen anyone particularly complain about the technical specification.
What I think the problems that people identify are
a) Having to report quarterly
b) Bringing the deadline forward from 31st Jan in the following tax year
c) Changing the Basis period to fit the tax year (strictly this is not MTD, but may happen at the same time)
Without going into those issues specifically are there other aspects of MTD ITSA that people are complaining about or is the rest OK?