As useless a a hat full of busted arseholes
HMRC's IT. Over the years they think I've filed 3 times late. They won't take me to court to get their money though because they daren't put their systems under the slightest scrutiny. One year I got a £73 refund then a non-filing complaint. How could they give me a refund if they hadn't had the return? You tell me. Every year my tax return reiterates these things but they take no notice. So HMRC need to get their own house on order before moaning at other people.