I note that the opening editorial in the 22 September issue was written by the guest editor, Dave Hartnett, but I was more concerned that in the Readers’ Forum there are HMRC replies, which broadly reflected the existing views in the HMRC manuals, and did little to advance the discussion on the query.
I do hope HMRC views are not going to become a feature of future issues.
Aubrey Nockels, Nockels Hornsey
Editorial note
The opposite view was posted on our Facebook page.