Paul Aplin OBE is vice-president of CIOT and a former president of ICAEW. He was for 40 years in practice in an independent west country firm. He is a member of HMRC’s Administrative Burdens Advisory Board, Tax Faculty board, CIOT council and CFE tax technology committee. He is adviser to several digital technology developers. The views expressed here are his own.
PAUL APLIN, writing before it was announced that the new CIS system is to be deferred for a year (see page 114), presciently comments on HMRC's e-service delivery and how to improve it.