Amusing look at tax digitalisation

KEY POINTS

• The implementation of the off-payroll working rules in the public sector are causing staffing problems.
• What is the difference between tax avoidance and aggressive tax avoidance?
• Computer-generated penalties are being nullified by tribunals.
• HMRC computer can no longer cope with complex tax calculations resulting in uncertainty.
• Tax simplification is at odds with an ever-increasing body of tax legislation.
• The benefits of Making Tax Digital remain unclear.

This year we received an unusual email (embargoed until 26 December but we can make an exception for our last issue of the year) apparently from a disgruntled tax worker. We have been unable to verify the existence of the individual known as ‘Taxi’ or indeed any sentient artificial intelligences (AIs) operating out there. But it’s Christmas...