Making Tax Digital (MTD) is a topic on all advisers’ lips at the moment, and certainly on the lips of those for whom compliance forms a significant part of daily work.

I am fortunate that both personal tax compliance and acting for the self-employed forms only a fraction of my working year, but I see enough to be concerned about the future and the effect on both taxpayers and advisers as well as productivity if anything close to what has been set out in the summer consultation documents becomes a reality.