A Happy New (Tax) Year to everyone. Lots to look forward to – RTI has kept the training companies in funds recently. It appears to be much ado about nothing. We shall soon see. Then we have the new simple cash accounting for smaller businesses. It will likely come as a surprise to many merchants that this wasn’t the customary way for HMRC to get their pound of flesh. Morality will no doubt play an increasing part in deciding what is regarded as unacceptable tax avoidance – “The devil can cite Scripture for his purpose”. Happy New Year