Because his clients usually pay their preparation fees out of their refunds, Joubert's company has had to make changes to accommodate them, including cutting fees in select cases, holding checks until payday or taking payments in installments.

CNN: Tough times bring new troubles on tax day

But the plans were criticised by Conservative MP David Ruffley, a member of the Treasury select committee, who said there were "better ways" right now to boost economic confidence - such as cutting workers' national insurance contributions.

BBC: Clegg: Raise tax threshold further and faster