Why HMRC's 'nudge' letters may feel like a shove for many

Another week, another bully-boy tactic from the taxman who clearly thinks a 'scare first, ask questions later' policy is best.

Pity the 1,000 people who had the misfortune to be on the end of one of HM Revenue & Customs' 'nudge' letters. These individuals all submitted self-assessment forms and all had to pay a lower-than-expected 'effective rate' of tax for whatever reason.