> businesses that keep digital tax records [...] pay more in tax. Conversely, businesses that only earn £50 a year probably can have their accounts done in 5 m

> businesses that keep digital tax records [...] pay more in tax. Conversely, businesses that only earn £50 a year probably can have their accounts done in 5 minutes on a napkin, which is why those businesses are less likely to use accounting software and pay less tax on average... Forcing them to use accounting software won't suddenly make them earn more or pay more taxes. In fact, if the effort of running a tiny business goes up too much, many of them will just shut down.