Digitally deferred
HMRC’s plans for digital tax have been delayed…again. In December 2015 HMRC published ‘Making Tax Digital’ (MTD), a paper in which it said ‘By 2020, businesses and individual taxpayers will be able to register, file, pay and update their information at any time of the day or night, and at any point in the year, to suit them. It has not quite worked out that way.