For those of us client facing and dealing with clients on one hand and HMRC on the other, there are always going to be times when the expectations of one is not met by the actions of another, but the chasm between the two has hit new lows, to the point of rendering me being speechless.

Let it be said, until this series of events unfolded, I had the highest regard for the staff at both HMRC debt management and banking (DMB), and enforcement.