This week’s opinion

Last weekend I was enjoying a pleasant afternoon tea with friends and family in a restaurant when the subject of tax came up. It wasn’t me who mentioned it: I know better than that! The conversation got me thinking. Everybody around the table was intelligent and educated. None of them had complicated financial affairs and as far as I know nobody was in the mega-rich category. Everybody understood the need for taxation and none of them had any intention of doing anything other than paying their dues. Yet the thought of interacting with the tax system filled them with dread – they would do everything possible not to have to engage with HMRC unless they had to. This is not an aversion to paying tax – just dealing with the practicalities

Why should this be? Nobody would relish dealing with their tax affairs but should the prospect...