Revenue have carried out research into the key administrative burdens faced by their Small and Medium Sized business customers. While this initiative is to be welcomed, by surveying just 4 of their customers, with each one having a minimum of 10 years in business, do they reflect Revenue's customer base?

In addition, it is concluded that “Revenue is committed to a continuous programme of streamlining and simplifying the administration of the tax and duty system, including Customs obligations”. Some of the provisions in Finance Bill 2008 would seem to belie this commitment.

The Report on the Key Administrative Burdens Faced by Revenue's Small and Medium Sized Business Customers is available from the Revenue website.