The UK government claims that it wants to delay Making Tax Digital (‘MTD’) to give businesses more time to adapt following the pandemic, but that may just be an excuse to make further tax changes down the line, according to London-based tax and advisory firm Blick Rothenberg.

Nimesh Shah, CEO at the firm, said: “The move to delay MTD will suit HMRC as it tries to clear the backlog from the pandemic, as well as managing the introduction of new tax changes into the existing IT framework.”

He added: “In particular, the government has insisted on creating a new line item on people’s payslips for the Health and S...