We are currently studying the detail,  with a view to responding to a Survey of Members in practice by ICAS. Basically, we welcome the acknowledgement by HM Revenue & Customs of the vital role played by professional tax advisers such as this firm in assisting taxpayers to comply with tax law and administrative requirements. We welcome even more the acknowledgment by HM Revenue & Customs that communications between HM Revenue & Customs and tax agents have been under severe strain and that the whole system needs an overhaul. We do however feel strongly that the sharp deterioration of communication between HM Revenue & Customs and tax agents has been very much caused by reorganisation and substantial staff cutting on the part of HM Revenue & Customs.