Has the general election and its result put into question the timetable for Making Tax Digital? Brian Palmer, tax policy adviser at the Association of Accounting Technicians, said: ‘HMRC has not been able to expand from its controlled-go-live testing as it had originally envisaged.’ It had been hoped that, by now, those on the pilot, which started on 3 April, should have been able to start filing updates for their first period of MTD accounting.

Mr Palmer is also concerned that the appointment of two new …