Zugzwang-a-lang

I AM CONSCIOUS that the 'zugzwang' articles (see 'Zugzwang' and 'Zugzwang 2' (Taxation 30 March 2006 page 649 and 24 May 2006 page 121 respectively) could simply become a critique of HMRC and I don't think that would be particularly helpful. What I would hope is that they highlight failings in the system that HMRC will at least review to see if improvements can be made. Furthermore practitioners — and thus their clients — may benefit from the feedback 'zugzwangs' by avoiding similar traps themselves. As mentioned in 'Zugzwang 2' most 'zugzwangs' fall into certain work areas and it would seem that the best recipient of these would be HMRC's 'Working Together' initiative. As HMRC's website states 'Key objectives of the scheme are to improve two-way communications support the Revenue's efforts to become an enabling organisation which is more responsive to its customers'...