Things can only get better

My perception is that the merger [of Inland Revenue] with HM Customs was conceived only as a further method of cutting costs. Everyone is aware that the two organisations have little in common and many will be aware of Denis Healey's judgment when it was suggested to him that a merger was an idea he should consider.

You will find that HMRC are closing a substantial number of offices throughout the country. For example in the Thames Valley Windsor was closed in 2001 High Wycombe and Newbury will probably retain only an enquiry centre two offices in Reading are to close and an office in Maidenhead is also being closed.

At the moment accountants can still speak to local staff who deal with corporation tax on a day to day basis i.e. they are trained to deal with the work but that is likely to...