MTD strains nerves of small firms Peter Evans reports on the confusion around the Government’s Making Tax Digital programme in the Sunday Times. The policy has been beset by delays and complications and small businesses say it has coincided with a raft of other cost pressures. The ICAEW found in October that 40% of firms had no idea the change was coming while others criticise the timing – alongside high business rates, the apprenticeship levy, late payments and rises to the minimum wage, not to mention Brexit. Although some deadlines have been postponed, the requirement for companies to submit their VAT returns online (using government-approved software) from the start of April remain.