With reference to JT Emanuel’s letter on plans to revise the CIS (9 September), he says “part of the blame for the Revenue not taking any notice [of industry complaints] lies in the fact that the industry’s negotiators are not builders”.

Most of the blame lies in the fact that the Revenue is run and managed by people who live in an idealistic, rose-tinted cloud cuckoo land, where the fairy godmother rules, and have no idea how the real world works – and it suffers at their hands. An institution that needs to throw more than 600 initiatives at something like education clearly hasn’t a clue. Still, if Cinderella can go to the ball, then the revised tax scheme might work.

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