Those trying to manipulate the tax code from the top-down behind closed doors are no longer at a competitive advantage.

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At each level they are shown how to adapt the experience by editing the code behind the game - to slow things down for example, or change a colour.

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Peculiarly, the Four Corners programme - fronted by same journalist, Sarah Ferguson, who was behind the Code of Silence expose of rugby league in 2009 - received its lowest viewing of the year.

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By sheltering him from the police, under the Pushtunwali code of protecting refuge-seekers from their enemies, Mr Kamal ensured that the man would be one step behind him always.

ECONOMIST: Anwar Kamal

Out of 75 business problems, owners cited tax code complexity, frequent changes in the tax code and the depletion of earnings needed to grow the firm as 6th, 7th and 8th, behind health-care costs, uncertainty about the economy, energy costs, uncertainty about government policy and the cost of regulations and red tape, rounding out the top five.

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