If you read HMRC's plan to impose the burden of quarterly digital accounting on business with care you rapidly realise it is only going to apply to small businesses. There is no mention of any such obligation being imposed on big businesses, although they are the only ones with the capacity to meet the demands HMRC is creating.
Why is that, I wonder?
Could it be that big business has already got its lobbying in?
Or is it straightforward bias?
It would be great to know.