I can hear the cries of protest already: in a group situation failure to file the accounts of a few companies on time could resist in an immediate ban from office. And I agree, that is true, and wholly foreseeable. So do the accounts three months early just in case is my obvious, and wholly reasonable, response.
This, I think, is an idea whose time has come, even if I admit I have only just thought of it.
What joy. This comes from the man behind the Fair Tax Mark which, err, filed its accounts late, didn’t it?