Mid-afternoon on 31 January. Could HMRC have chosen a worse time to release the latest update on Making Tax Digital? No sooner had we hit send on the last few tax returns than we were given a dozen or so documents and lots of draft legislation to worry about. Oh, and HMRC wants comments as soon as possible (by 28 February to be precise). To make matters worse, it was football’s transfer window too! Goodbye Sky Sports; hello gov.uk. It’s as if HMRC wants us to have no fun at all.

Back in August, the government published six consultation documents setting out its vision for Making Tax Digital for unincorporated businesses. Lots of debate and much engagement followed culminating in the publication yesterday of consultation outcome documents and some draft legislation for Finance Bill 2017.