Will it deliver compliance, or will It spark more creative evasion schemes? The phased introduction of Making Tax Digital (MTD) for Income Tax follows the successful implementation of MTD for Value Added Tax (VAT), which now helps more than two million businesses reduce errors and save time on their tax affairs. Although the success of MTD for Value Added Tax (VAT) remains debatable, as the VAT tax gap rose from 5.9 per cent of…