It has been an extraordinarily busy and stressful time for practitioners all over the country. Never in my working life have there been so many schemes and measures requiring so much administration and compliance. All of these Government supports have been crucial to businesses and their employees. Without the wage subsidy schemes and the debt warehousing, for example, many businesses would not have survived thus far. Equally, the reduced interest rate applying to phased payment arrangements for pre-Covid tax debt was a lifesaver for any business owner who had been profitable but was forced to close down due to the pandemic restrictions.