HMRC represents the interests of big business, and unsurprisingly they get the best deal from it as a result. The time for that to change has arrived.

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In my opinion, the tax justice movement in the UK, at least, needs to start addressing some new themes. Those it has been working on have been, and are, important. But there are few signs of new themes being worked on, and there are big ones to address still.

This video looks at one of those themes, which is that our tax authority - HM Revenue & Customs - is not fit for purpose because it does not even try to represent the interests of all taxpayers. And the result is that some get better deals than others. I'd suggest that the day when that should happen has passed.