Re: Error control in Making Tax Difficult ???
There's another failure of logic.
"HMRC have underestimated the admin burden and costs to businesses for MTD"
It's the essence of any estimation that the estimator believes it to be the best estimate possible. If it weren't they'd correct it. It represents the entire relevant knowledge of the estimator. If that knowledge is wrong the estimator has no means of knowing that. So if they have underestimated they will have no means of knowing that. Therefore the estimator is the last person on Earth competent to decide whether or not they have underestimated. The Dunning-Kruger effect may well prevent them discovering any error.