An interesting point (perhaps the only one, when seats are hard and AC is on very low in a room with no windows!) mentioned at a Tax Seminar I attended earlier this week, concerned allocation of the personal allowance over different types of income to minimise tax payable.

Section 25 ITA 2007 states that the personal allowance must be allocated to reduce the tax liability as far as possible. However, it appears that HMRC are aware that their system doesn't allocate the PA as required and are obstinately refusing to correct it, so that electronic returns will be rejected.

So your nice salt of the earth plumber - "you need a couple of new "rads" mate" who draws a mix of salary and dividend can end up paying more tax than necessary - all because HMRC cannot get it right!!!