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Making Tax Digital

I have been a reader of Taxation since I qualified in 1963 and at present I am a member of the practitioners’ tax committee of the Tax Faculty of the ICAEW. I have also served on the ICAEW small business and personal tax committees in the past and have represented the Tax Faculty on several National Audit Office enquiries relating to tax as well as several years ago that into the deficiency notices enquiry relating to National Insurance.

I have noticed that Taxation has given its whole hearted support for Making Tax Digital. Regrettably this support ignores the effect on some four to five million elderly taxpayers who are not computer literate. I accept that after that generation (mine as it so happens) dies out there will be no problem. But it is wrong to say as one Treasury spokesman is alleged to have when asked about...