This week's opinion

Readers may recall the episode of Yes Minister in which Bernard came up with these slogans to justify the existence of his department. He did not get much support. Red tape is a necessary evil but keeping it to a minimum should be a priority.

I have long been interested in the administrative burdens imposed by the tax system (I am such a live wire at parties!) and one of my concerns has been that change should result in an overall reduction in burden not just a shift from one side to the other. So I was concerned to read the estimate of the National Audit Office (NAO) in its report HMRC: The quality of service for personal taxpayers  that for every pound saved by HMRC in reducing costs of administering personal tax there was on average a £4 increase in the cost to taxpayers.

This is unacceptable. HMRC acknowledges that matters...