I can empathise with HMRC. You start with a basic fundamental principal that relies on the goodwill of all concerned (i.e. Pay. Your. Tax), and before long the less scrupulous are finding ways around it.
So you legislate. You introduce new laws that inevitably get flouted, so you legislate some more. Before you know it, a once simple premise has become 1,400 pages of rules, regulations and amendments.… read the full post.