I have many times been in the situation of having paid to much tax (not my fault) and have received relatively large cheques automatically from the government a

I have many times been in the situation of having paid to much tax (not my fault) and have received relatively large cheques automatically from the government as a result. This year they calculated that i have underpaid taxes (not my fault) for a year. The government have been automatically deducting a small amount over the year from me via the tax system. So i have been happy to receive cheques from the government years later for over paying, and actually nonchalant about the deductions. But what is important is that the rules to apply equally to everyone, and they should also apply to businesses large businesses and small businesses, and mega businesses.