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    I actually have some sympathy and agreement on this issue. The Treasury have a problem, all the most talented, creative and clever tax advisers want to earn the big bucks that the big four will pay. HMRC really cannot afford them and there would be a public scandal if they did try to make the kind of pay offer that would be required to tempt them away. So HMRC are like a man with a bow and arrow up against someone with an assault rifle. They are simply out matched. There is no real solution and clearly this kind of outsourcing can be counter-productive.

    Incidentally, the 'big four' accountancy firms have a vested interest in a complex tax system charging high taxes so that is why they can command such high fees and salaries.

    The system is not working and a massive re-think needed.

    As I have said a root and branch reform of the system to low, flat and simple taxes is what is needed. The big accountants will hate it, their fox will have been shot and those massive fees will no longer be justified.

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