Its a fair point mate, but the difference is that any other Creditor would never let the debt get to the stage that HMRC did and with their arbitrary penalty system they end up behaving and looking no better than a loan shark. And a pretty fucking careless one at that. £75M FFS! The debt should never have been allowed to be quoted as such - it's just frankly ridiculous and HMRC will end up looking like fools for allowing these figures to be bandied about whenever this gets to court. I for one can't wait for that day to come.