More generally despite the dismissive attempts of both you and genou, who are both accountants...
I have never been an accountant in my life. I have drafted for Parliamentary Draughtsmen; I have looked out onto the Thames over Waterloo Bridge from the New Wing; I have written advice for both sides in Finance Bill Committee Stage (on the floor or in Standing Committee). I have lectured to accountants and I would never sneer at them as you have done. I have served on advisory Tax Committees from the CBI down. I am long retired and thanks to many of the ideas of L'Universal have all and more than I could ever want.
Meaning that you want us to feel scared of GWROB, POAT...
How can I possibly want that? It is so blatantly obvious you understand neither. Thus there would be an existential problem that has to be overcome first if I were to want that. But I assure you I don't.
you should ... dismiss it and hide behind your "professional" status.
I have no professional status, whatever that may be. Nor do I hide, or at least no more than others here hide behind their nom de plume. But clearly, for whatever reasons, you chose to misunderstand me, which matters not, and the law, which does matter, and rely upon the law not being executed because of (mainly) the acute lack of trained staff.
Basta! Enough, already, so soon!
Eb.