It is impossible not to constantly think about the future digital world, even when doing my CPD thoughts about the ‘new world’ in which we and all taxpayers will need to work are at the forefront of my mind.

The underlying theme to Making Tax Digital is HMRC’s belief that businesses or individuals will be able to do their tax anywhere and at any time. But what else will they be doing when they upload their information to HMRC, and will they be doing it correctly? Will they have given it the proper thought and attention as to whether it be taxable, and if so what taxes need to be considered, and whether they need to check with a specialist, or not?

A number of recent tribunal cases have highlighted the fundamental requirement to get things right and avoid penalties. Whilst some of the cases which make me think are VAT cases I think they still express the message very well.