Another Removal

MANY SMALL PRACTICITIONERS will I suspect sympathise with the plight of Mrs Newman (Taxation 20 January 2005 page 368) who is seeing her business being eroded by the Revenue's 'cleansing' from the self-assessment system of those taxpayers for whom it believes that a tax return is unnecesary. However it strikes me that the alternative -- forcing the Revenue to issue returns -- might amount to state aid for tax practitioners and whilst the Chancellor seems to be shelling out money in various directions I suspect that we are low on his list of priorities.

Strangely I am aware of cases where the reverse problem exists. For example for the last few years an acquaintance who ceased self employment several years ago has been trying to get the Revenue not to issue a return to him. He is now an...