Wait! Don’t tip that carrier bag of client receipts across the floor just yet.
First, take a moment to enjoy what is fast becoming the tax sector’s first tradition of each new year: HMRC’s list of the most horrible excuses used over the past 12 months in (unsuccessful) appeals against penalties for late filing and payment.
It’s a litany of woe, comedy, fantasy, and – in the case of number three – twisted elegance.