Lords slam Making Tax Digital rollout

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A Lords committee has called for a delay of at least one year to the mandatory rollout of Making Tax Digital for VAT, asserting that HMRC has neglected its responsibility to support small business and claiming costs will be far more than the government’s impact assessment.

In an excoriating report published today, the House of Lords Economic Affairs Committee laid out its concerns about the impact of the government’s Making Tax Digital for VAT plans.

The committee called for a delay of least one year for the government’s digital VAT regime, currently scheduled to roll out in April 2019. It also asked for a “staged transition” for businesses joining MTD for VAT, and requested that the government wait until at least April 2022 before extending the scheme to other taxes to learn from the VAT implementation.

Criticisms levelled by the Lords included low levels of awareness from affected businesses, the cost of MTD compliance, difficulty in navigating the software market, the justification for the programme and the underlying assumptions behind it.

However, the report did miss the mark on several key points, including the availability of free software and the reason for the delay in mandation for more complex businesses.

Small businesses ‘will not be ready’

Each year the Lords Economic Affairs Committee appoints a Finance Bill sub-committee to inquire into the draft Finance Bill, and this year the committee decided its inquiry should address two areas: progress on MTD and HMRC powers.

Among the most damning assertions in its MTD report published today, the Lords stated that HMRC has “neglected its responsibility” to support small businesses with Making Tax Digital for VAT

Commenting on the reporting Lord Forsyth, the commission’s Chair said the tax authority is “not listening” to small businesses.

“Small businesses will not be ready for this significant change to their practices if it is introduced on 1 April, particularly with Brexit taking place three days earlier,” said Lord Forsyth. “The government must delay its introduction.”

The committee stated that HMRC was “alone in its confidence” that all one million mandated businesses will be ready by April 2019 and although the tax authority has now begun to step up its awareness campaign, with less than five months remaining before introduction the Lords felt it was too late to begin an effective communications drive.

Responding to the report an HMRC spokesperson said: “We are disappointed that the committee’s report doesn’t reflect HMRC’s wide and significant engagement on Making Tax Digital (MTD) over the last 3 years, nor the changes made as a result for small businesses.

“HMRC has already written to 200,000 businesses and will be writing to every other mandated business in the coming weeks to ensure they know about the changes and how to prepare.”

Digital exemptions guidance 'a matter of urgency'

The committee, which took evidence from HMRC, accountancy bodies and professionals and small business owners, also criticised the pilot scheme and project implementation as “narrow” and “rushed”, and called on HMRC to develop guidance on digital exemptions “as a matter of urgency”.

The call for a delay was backed by several leading professional bodies.

“If properly implemented, digitisation could lead to efficiencies for taxpayers, agents and tax authorities,” said Adrian Rudd, Chair of the CIOT/ATT Digitalisation and Agent Strategy Working Group. “But many businesses will really struggle to get ready in time, and we support the committee’s recommendation of a delay for MTD for VAT.”

Impact assessment

The Lords also questioned HMRC’s impact assessment on the costs to businesses of MTD for VAT, stating that it will be far more than the government anticipates. A range of reasons was given for this, including the cost of upgrading older software systems or acquiring new ‘MTD compliant’ tools, and additional accountancy or consultation fees.

Although many witnesses supported digital record-keeping in principle, the committee saw no justification for HMRC to impose digital record-keeping on businesses, where exactly the same information would be provided as the current system.

Commenting on the report Simon McVicker, Director of Policy at freelance body IPSE, stated that a “surprisingly large” number of small businesses still keep paper records.

“They don’t have access to in-house accounting and finance departments like bigger businesses and are therefore at greater risk of being disrupted by the new reporting requirements,” said McVicker, whose body came out in support of the delay.

Key recommendations

Other findings and recommendations from the committee’s report included:

  • HMRC must publish how its communication and support systems will meet the needs of taxpayers and agents across different levels of digital capability and skills.
  • We regret that a small number of organisations have been given a six-month deferral, but not the smaller businesses who have the fewest resources to devote to implementation.
  • So far, no free software products have been offered by the software industry. The smallest businesses will struggle unless HMRC provides a basic free software option.
  • The government should publish its plan for the long-term development of MTD, including milestones and when key decisions will be made.
  • The penalties regime could be fairer and encourage taxpayers to remedy defaults promptly by giving taxpayers a longer grace period before penalties for late payment are applied.
  • The government’s claim that MTD for VAT will increase the amount of tax collected remains unconvincing. They should revisit their assumptions and publish another revised impact assessment.
  • Neither Treasury nor HMRC are taking the risks to implementation of Making Tax Digital seriously enough.

Missed the mark

While many of the Lords' assertions back up longstanding concerns expressed by AccountingWEB readers, institutes and other accounting professionals, several points made in the report did not ring true.

The committee’s assertion that no free option has emerged from the software industry (paragraph 57) is not correct. Several organisations, including Avalara, have made their products available at no cost.

The report also stated that a market in bridging software “does not seem to have emerged” (paragraph 59). According to AccountingWEB’s research (and HMRC’s list), a number of products are available, with more slated to arrive before April. A more accurate complaint could be that the products have been slow to market, partially due to the shifting timelines associated with the MTD project.

The Lords also implied that the reason for a six-month MTD deferral for a number of organisations with more complex requirements was due to their size, and favoured big business over small. As pointed out in AccountingWEB and other publications, the deferral was not based on size of business as implied, but according to sources close to the project was due to HMRC’s system not being ready in time.

HMRC has stated that it will consider its response to the Lords' report and respond in due course. A second report on HMRC powers and safeguards will be published in December.

About Tom Herbert

Tom is editor at AccountingWEB, responsible for all editorial content on the site. If you have any comments or suggestions for us get in touch.

Replies

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22nd Nov 2018 13:26

I'm getting my comment in fast before it disappears in a blizzard!

On time, or delayed a year, makes no difference whatsoever. MTD is inevitable.

Best continue preparing everyone.

Phew...now run and grab a seat.

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22nd Nov 2018 13:43

Non-mandation would be a huge win from here in terms of saving accountants and business a lot of unnecessary time and effort to report the same 4 number on the tax return.

if it saves time we will do it, if it doesn't, we wont. Its basic commerciality.

The key point for me is that the Lords have found no evidence that MTD meets it prime objective - generating tax revenues.

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to ireallyshouldknowthisbut
23rd Nov 2018 10:46

And for business to make less errors.

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By djtax
22nd Nov 2018 15:09

I think the Lords were right to refer to a dearth of free software if you take it in the wider context of MTD VAT as a whole not just in the narrow context of bridging software for excel users (anyway who is Avalara - I'd never heard of them until this summer?).

The HMRC list of approved suppliers is useless if you are looking for bridging software - as the Lords report says, the HMRC list does not specify which providers are providing what products. Hence their observation (Para 72) that the HMRC approach to listing suppliers is 'as unhelpful as it is unequivocal'.

Is there any guarantee that all providers will still be in business in a couple of years time and is there any risk of future price hikes being imposed once users are committed?

Thanks especially to James S and Kevin R who are referred to frequently in the Lords Report.

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to djtax
22nd Nov 2018 18:02

djtax wrote:

I think the Lords were right to refer to a dearth of free software .....

Free software was nothing more or less than a Government lie.

It was never going to happen and merely demonstrates the level of deceit in Government statements.

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to djtax
22nd Nov 2018 19:21

Exactly. I have not found a free download yet - just a site where I can give my data and waitto be emailed which I am not prepared to do.

Has anyone downloaded free bridging software yet?

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to EnglishRose
22nd Nov 2018 21:23

I provide a free pilot scheme for those who can participate in the pilot. That carries forward into the mandatory period.

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to johnhemming
23rd Nov 2018 15:55

johnhemming wrote:

I provide a free pilot scheme for those who can participate in the pilot. That carries forward into the mandatory period.


Thanks although the last thing I want is to join the pilot as once in you cannot leave so that is not an option for me.
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to EnglishRose
23rd Nov 2018 16:06

EnglishRose wrote:

Thanks although the last thing I want is to join the pilot as once in you cannot leave so that is not an option for me.

Welcome to the Hotel California.

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By Vitaliy
to EnglishRose
29th Nov 2018 09:50

For free bridging software look here: https://vitaltax.uk

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to EnglishRose
29th Nov 2018 10:03

See here for free bridging software: https://vitaltax.uk

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By raju m
22nd Nov 2018 15:15

It would be much better if MTD was scrapped for ever.

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22nd Nov 2018 15:30

Many thanks to the folks in the House of Lords for listening on MTD. Is there any chance that 650 of you would be available to replace the House of Commons for the next 6 months and apply some commonsense to Brexit too, please?

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By DJKL
to mr. mischief
22nd Nov 2018 16:00

Discussion on Radio 4 last week/early this week (the 1.45 slot) discussing whether our H of C would be better served by lay individuals serving two year terms, the argument being if one takes 650 random individuals rather than the party apparatus selections we currently get, with no long term political career aspirations, the excesses arising from party progression/greasy pole/having to vote for party rather than on the arguments diminished, then this could bring better governance more reflecting the electorate.

There are downsides re lack of expertise etc, it would thrust a fair bit of power to the civil servants who know the ropes, but governance run like jury duty has certain aspects that, at least at the superficial level, appeal.

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By Tornado
22nd Nov 2018 15:51

Those that have seen my posts before know that for a long time now I have been predicting that there is zero chance of MTD for VAT being mandatory as from 1st April. This is not because I am particularly clever but the evidence is there for all to see and well detailed in this report from The Lords Committee.

There is also the wider question as to whether MTD is required at all but I think it should be delayed for at least 5 years until the IT infrastructure is in place and working properly. This is just plain common sense.

With additional recent revelations about such things as the difficulty in signing up to HMRC digital accounts and the real probability that some Government Departments which are required to account for VAT will not be prepared, the idea of mandatory MTD is absurd.

The Government will have to take on board the contents of this report and if nothing else, at least delay the implementation of mandatory MTD and give us a fighting chance to deal with the more important and extensive changes that BREXIT will bring in the near future.

Does this Government really want to decimate a large proportion of our business community for the sake of a vanity project?

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to Tornado
22nd Nov 2018 16:04

Per the ICAEW the HMRC have already responded.

We are disappointed that the committee’s report doesn’t reflect HMRC’s wide and significant engagement on [MTD] over the last three years, nor the changes made as a result for small businesses,” an HMRC spokesperson said.

They pointed out that HMRC made changes to the “scope and timetable” of the reform in July 2017 so that all businesses – “particularly the smallest” – could prepare after receiving feedback from the committee, representative groups and parliament.

“HMRC has already written to 200,000 businesses and will be writing to every other mandated business in the coming weeks to ensure they know about the changes and how to prepare,” the spokesperson added.

So they are completely ignoring the report and it is full steam ahead to 1 April 2019.

One point not mentioned above is that the report says that Mel Stride would not even talk to the committee about their MTD concerns.

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By Tornado
to david.bransbury
22nd Nov 2018 16:47

'One point not mentioned above is that the report says that Mel Stride would not even talk to the committee about their MTD concerns.'

My assessment of Mel Stride is that he will not respond because he does not understand what is going on.

He had better pull his socks up soon as I think he is already top of the list of likely scapegoats for when it all goes wrong.

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to Tornado
22nd Nov 2018 18:04

Mel Stride is a gormless aporth.

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By djtax
22nd Nov 2018 17:50

If HMRC are not going to play ball how about we all fight back and as a profession threaten a campaign of non compliance on MTD for VAT from next April? Lets all just carry on submitting all our VAT Returns next year to the existing GOV.UK system (which will have to remain in existence anyway, if only for those exempted from the new system eg traders below £85K).

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to djtax
22nd Nov 2018 18:10

Well, it's a nice idea, but we simply saddle our clients with potential penalties, boosting the Government coffers and winning nothing but brickbats from the clients.

But - you feel free to do your own returns on the old Gateway if you like.

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to lionofludesch
22nd Nov 2018 18:20

No penalties until April 2020.

Not much they can do other than write snotty letters to you.

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to ireallyshouldknowthisbut
22nd Nov 2018 18:33

OK, so we get four returns in on the old basis.

Great. Then what ?

We're unprepared for April 2020 when we do get penalties and we're thrown in at the deep end.

It's not for me, I'm afraid. Most of my clients do need more time and they can go on Annual Accounting if they wish.

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to djtax
23rd Nov 2018 10:53

VAT returns for those over £85k not exempted will not be able to use the old portal only the new one.

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to johnjenkins
23rd Nov 2018 11:16

johnjenkins wrote:

VAT returns for those over £85k not exempted will not be able to use the old portal only the new one.

Well, that's an interesting point. I think it's far more likely that you'll be removed from the old portal once you submit your first MTD return.

So, actually, you may well be able to continue as you are in the short term.

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to lionofludesch
23rd Nov 2018 11:42

My understanding is that from 1/4/19, unless you're exempted (and all the others) you cannot use the old portal. This has been gleaned from seminars. I have not heard of anything changing. However in the light of HOL report this might well change. I presume that the signing up to MTD will trigger the switch. So if you don't sign up to MTD for VAT what happens? Fines? Prison? Expulsion from the Universe?

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to johnjenkins
23rd Nov 2018 11:53

My understanding is that you WILL be able to continue to use the old portal because HMRC cannot identify which businesses are mandated to use MTD! The reason is that the mandated £85,000 does not include exempt outputs whereas box 6 includes exempt transactions. If a business had turnover of £95,000 in box 6 over 12 months HMRC won't know if this included >£10,000 exempt.

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to kevinringer
23rd Nov 2018 12:06

kevinringer wrote:

My understanding is that you WILL be able to continue to use the old portal because HMRC cannot identify which businesses are mandated to use MTD! The reason is that the mandated £85,000 does not include exempt outputs whereas box 6 includes exempt transactions. If a business had turnover of £95,000 in box 6 over 12 months HMRC won't know if this included >£10,000 exempt.

Yep. That's my thought process, too. I can't see HMRC staff sitting down on 1st April 2019 to shift thousands of traders from one portal to another. The traders will effectively do it themselves by submitting an MTD VAT return.

But - hey - we'll see .........

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to kevinringer
23rd Nov 2018 13:19

Only those that are exempt for whatever reason WILL be able to use the old portal. As from1/4/19 all others WILL HAVE to use the new portal. Check with HMRC. Of course this is before the HOL report.

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to johnjenkins
23rd Nov 2018 13:37

johnjenkins wrote:

Only those that are exempt for whatever reason WILL be able to use the old portal. As from1/4/19 all others WILL HAVE to use the new portal. Check with HMRC. Of course this is before the HOL report.

Well, that's much more definite than your earlier "My understanding is ..."

As I said earlier, we'll see. I wouldn't believe anything HMRC say at the moment.

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to lionofludesch
23rd Nov 2018 13:53

I always understood that to be the case as that was what was stated in the seminars, however I thought best check with HMRC and that is indeed the case.
However it is now irrelevant as mandatory MTD for VAT WILL be pushed forward to at least 2020 probably 2021 maybe even 2022.
I might even go with Tornado who first said that it would be scrapped.

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By djn
to johnjenkins
23rd Nov 2018 17:18

Pushing the time frame back - is that just wishful thinking?

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to djn
26th Nov 2018 09:51

Not really. My view is that TM won't get the Brexit deal through Parliament so she will go to the people (general election). This will push back MTD for at least a year maybe 2. Certainly I can't see MTD for the small business coming in at all.
Oh, my prediction for the GE. TM (and yes she will still be leader) will win with a large majority. Why do you think she is already trying to sell her deal to the public?

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to johnjenkins
26th Nov 2018 18:40

MTD for VAT legislation is already in place. If we do have a new government in place by next April then one of their first acts would have to be produce an SI in stopping it happening. Certainly the HMRC will not be pushing for that to happen.

Maybe somebody should start an Anti MTD Party (AMP).

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to johnjenkins
30th Nov 2018 11:40

I find it difficult to read a posting that is littered with initial letters. What's wrong with full words, please?

[A shortcut, it isn't says The Good-English Professor]

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to johnjenkins
30th Nov 2018 11:53

[ The Good-English Professor]

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to johnjenkins
30th Nov 2018 11:52

I find this "Post" difficult to read as it contains so many (undefined) initial letters. They are NOT shortcuts. They merely add to confusion in the reader's mind, which, in turn, has to re-interpret what was conveyed. That process SLOWS DOWN the reading. Please use WORDS.

The Good-English Professor (is back)

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By raju m
to kevinringer
25th Nov 2018 10:17

I think HMRC computer will be able work out the taxable Turnover. 4 qts box 1 figures (output VAT) x 5.

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to raju m
25th Nov 2018 16:52

raju m wrote:

I think HMRC computer will be able work out the taxable Turnover. 4 qts box 1 figures (output VAT) x 5.

Oh yes, of course.

Because no one has any zero rated sales, do they ?

My house-builder client will be pleased.

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to johnjenkins
23rd Nov 2018 12:18

johnjenkins wrote:

My understanding is that from 1/4/19, unless you're exempted (and all the others) you cannot use the old portal.

I did a blog post about a month ago about how this works:
https://www.accountingweb.co.uk/community/blogs/johnhemming/the-heat-is-...

You can either use the old mainframe through the old portal or the new mainframe through the new portal.

I have also done a video which looks at how the gateway appears once an account is in the pilot scheme (which will be the same post April 1)
https://www.youtube.com/watch?v=lCjuVhTR1H0

What I am expecting is that there will be a gradual process of nudging non-exempted businesses into using the MTD APIs. At some point businesses who flat out refuse to shift may find that they are subject to penalties, but given that the 85K limit is an annual limit it cannot necessarily be that clear during the year as to whether or not a business should be in the MTD scheme. My view is that people (and I deal entirely with people using spreadsheets etc) might as well set up the digital links as it is not that difficult. I have even done a video about it.

https://www.youtube.com/watch?v=KOKI7Dosoy8

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to johnhemming
23rd Nov 2018 12:26

johnhemming wrote:

My view is that people (and I deal entirely with people using spreadsheets etc) might as well set up the digital links as it is not that difficult.

But what about the 39% of my clients who use paper records?
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to kevinringer
23rd Nov 2018 12:49

kevinringer wrote:

But what about the 39% of my clients who use paper records?


I have a client that uses an Apple Numbers spreadsheet in the cloud and has been taking data from that. Alternatively there are google sheets where there is no charge.

They don't have to buy excel. They may even be able to use a smartphone to do everything (although a desktop or laptop may be useful).

It is worth looking at minimising costs, but there are likely to be some costs if people are not using any tech at all (unless they have a religious exemption).

It may be that their accountant should keep a spreadsheet with their data in it.

All of this will vary from client to client as to what is the most cost effective solution.

Very few people are not using either XML or the gateway so someone somewhere in the reporting chain is most likely using a bit of tech to do things.

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to johnhemming
23rd Nov 2018 14:01

John, the majority of my clients are farmers who live in rural locations where there is no broadband and no mobile signal. They maintain their VAT on paper then drive to the nearest McDonalds and use the wifi to file the VAT. But HMRC won't give them exemption from online filing. It may be feasible to drive to McDonalds once a quarter to file the VAT but it is not feasible to drive their daily to record their MTD transactions. 'Apple Numbers'? You might as well be speaking Chinese. It doesn't matter that the software is free: there is no internet. But HMRC say they don't expect to grant any more exemptions. I hope HMRC have the capacity to handle the number of tribunal cases there are going to be.

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to kevinringer
25th Nov 2018 11:28

kevinringer wrote:

John, the majority of my clients are farmers who live in rural locations where there is no broadband and no mobile signal.


Sounds like they are exempt from MTD then.

https://www.gov.uk/government/publications/vat-notice-70022-making-tax-d...

vatnotice wrote:

2.2 Other exemptions
You will not have to follow the Making Tax Digital rules where HMRC is satisfied that:

it is not reasonably practicable for you to use digital tools to keep your business records or submit your returns, for reasons of age, disability, remoteness of location or for any other reason

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to johnhemming
30th Nov 2018 12:00

You would think so, but HMRC wouldn't grant exemption from online VAT: HMRC said the taxpayers could use the computers in the local library. HMRC have also said that only 4000 businesses are currently exempt and HMRC doesn't expect to grant many more exemptions.

By the way, HMRC said it would be publishing the exemption criteria in November. Where are you HMRC?

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22nd Nov 2018 18:29

That sounds like a plan! It's about time the utterly spineless accounting bodies stood up to the numpties at HMRC over their daft plans and rubbishy IT systems.

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to mr. mischief
22nd Nov 2018 18:36

In fairness, the accountancy bodies said it was a carp idea and everybody agreed except HMRC.

Actually, HMRC probably agreed but they're going to do it anyway.

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to lionofludesch
23rd Nov 2018 10:38

"In fairness, the accountancy bodies said it was a carp idea "

Always knew there was something fishy about the whole thing . . . . . . . . .

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By Dandan
to mr. mischief
23rd Nov 2018 13:51

mr. mischief wrote:

That sounds like a plan! It's about time the utterly spineless accounting bodies stood up to the numpties at HMRC over their daft plans and rubbishy IT systems.

It is likely that they will remain spineless and continue with their lack of support for their members.

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to mr. mischief
24th Nov 2018 14:49

The accounting bodies have done their bit. The select committee report has notes on who raised issues and they have tried. Even accountants like me who generally dont make "noises" did this time to stick up for their clients. HMRC are not listening. Its like someone on high has said "go build that wall - and make them pay"

Im not anti MTD and starting with quarterly VAT makes sense. So does a longer pilot, learning and improving from the pilot, having clear rules on exemption, and voluntary uptake at least for the first year.

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22nd Nov 2018 18:38

My firm is perhaps one of the worst affected firms un relation to MTD4V . We advice and help some of the smallest business entities with compliance. We are proactive with IT and Cloud Solutions and indeed we work with Sage and Xero. We have informed all our clients two years ago about these changes however due to the client age group they have not really listened or if they have listened are unable to understand or operate complex software offerings of Sage or Xero. Both Sage and Xero have agreed with me regarding the real problems we might experience. We also contacted HMRC MTD email correspondence address who appear to be completely robotic and fail to answer questions they are unable to answer or come out with "brain washing " statements that are simply untrue. My last two emails have been completely ignored when I ask for real help. We decided to target client groups and monitor responses. We found clients frightened by the legislation and needing to turn for us to help , all of which is costing the smallest business entities substantially. With clients who have used Sage or Xero with training they have gone from having excellent accounting records manually kept to complete rubbish as they have a real lack of skills of things such as "cash accounting " or "sales , purchase and nominal ledgers " etc etc. They also fail to enter none VAT entries which means that are having to keep one set of records for VAT and another for other Taxes hence doubling the record keeping requirements. In essence HMRC will get rubbish records filed and incorrect VAT payment by untrained clients. With regard to Mel Stride and Ms Middleton of HMRC - maybe they should be forced or should I say mandated to keep records on SAGE or XERO of their expenses without any help and made to pay for the privilege of doing that. Now I turn to the ASA of which I have set-up. It simply sets up a Gateway exactly the same as the Gateway we already have however no clients are shown on this new Gateway. I then link the two accounts together - still no clients - I then set up VAT on the new ASA and still no clients shown. I email the MTD4V and get no reply - no number for any help.
I set up my own business for MTD4V....after having answer 12 questions I can told I am now registered . I get a brief email that makes no sense saying you can now file online ( no instructions of what you do ) . As it stands I feel mentally drained , quite depressed get no help from HMRC and have now instructions on how to go forward. I have clients relying on me and with being a small business limited resources to help those clients. Software companies are now saying that as call volumes increase the are unable to help and are trying to talk me into signing up clients for £30 per month software that I pay £10 bearing in mind that I personally feel the software as inappropriate. To add insult to injury HMRC now write to everyone at the last minute saying ask your Accountant and everything is done with the push of a button. I could go on and on but what the point. If HMRC don't so something they will be faced with a Taxpayer revolt and then lets see what they do.

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