Whilst I am not saying that HMRC's plan to make small businesses file tax returns quarterly is a good or bad idea, I do wonder how much research some people do before they put out a response for a bit of publicity.

Moaning about the cost of "expensive digital accounting software" shows he hasn't done his research for some time. 

Quickbooks starts at £2.99 per month and Xero isn't much more.

I defy him to find a small business owner who is paying their book-keeper less than that to do the calculations the software will do. Even if they are doing their own book-keeping, I guarantee this type of software will help them. It takes me four minutes to file my quarterly VAT return using Xero - and most of that is spent finding my government gateway username and password!  The timenand money saved can then by put to good use running the business