John Whiting, tax specialist at Pricewaterhouse Coopers, has been following closely the representations made to the minister responsible, the Paymaster General, Dawn Primarolo, which include a joint attack from the Chartered Institute of Taxation, the Institute of Chartered Accountants and the Law Society.

BBC: By BBC News Online's Iain Rodger

The individual tax changes for 2004 aren't nearly as sweeping, but since they're layered on top of last 2003's, even more taxpayers will end up paying for professional help, predicts Thomas Ochsenschlager, vice president-taxation, of the American Institute of Certified Public Accountants.

FORBES: Taxing Decision: Pentium, Pencil Or Pro?

John Whiting of the Chartered Institute of Taxation (CIOT) said this was becoming a regular feature of the tax system.

BBC: Millions more in line for tax rebates