Yorkshire Water leads £2.3m project to convert sewage sludge into useable products

Yorkshire Water is to lead a consortium investing £2.3m from the Ofwat Innovation Fund to convert sewage sludge into usable products such as biochar, vitrified ash ‘stones’ and a hydrogen-rich synthesis gas in a process capable of destroying contaminants such as forever chemicals and microplastics. The ground-breaking work involves Advanced Thermal Conversion Gasification technology, and involves technology provider Enertecgreen, Queen’s University Belfast, Carbon Trust, Thames Water, United Utilities, Anglian Water, Scottish Water, Irish Water, Northern Ireland Water, Southern Water, and Wessex Water. If successful, the project will demonstrate the circular economy in action by testing the use of the biochar as a wastewater treatment media and also as an additive in brick manufacturing. The carbon-rich biochar, which looks like small pieces of charcoal, could be used as a soil improver to increase water and nutrient retention, and as it doesn’t readily decompose, it’s also a vehicle for sequestering carbon in soil. The vitrified ash ‘stones’ could be used as aggregate in the construction industry to reduce the embodied carbon footprint.  The syngas – a blend of hydrogen, carbon monoxide, carbon dioxide and methane – can be used to produce green electricity, along with other high-value products such as aviation fuel. Dr Danielle Hankin, innovation programme manager at Yorkshire Water, said:  “Converting sewage sludge into gas, biochar and ash ‘stones’ opens up new, more sustainable uses for this waste product. We’re proud to be pre-empting changes in legislation and consumer attitudes, by delivering a groundbreaking technology that benefits customers, the environment and future-proofs the water industry. “Once proven, the Gasification process will produce sustainable wastewater treatment media and construction material, generate green electricity, and could create high-value products such as biomethanol, aviation fuel or hydrogen. Our work represents a pivotal step in driving the UK towards a greener, more resource-efficient future.” Ofwate senior director Helen Campbell said: “There are big challenges in the water industry that must be solved, some are well known and others are less so. In our fourth Water Breakthrough Challenge we called for solutions with potential to deliver wide-scale, transformational change for customers, society and the environment – and that’s exactly what today’s winners have done. From raingardens to prevent flooding to green energy from treated sewage, innovations to cut the water sector’s carbon footprint to robots that patrol the pipe network, the winners are all helping shape a more sustainable and efficient water sector.”

Turkey awards rail supply contract to British Steel

British Steel has won a multi-million-pound contract to supply rail made in Scunthorpe for a new high-speed electric railway in Turkey. Tens of thousands of tonnes of track in 36-metre lengths will start to leave North Lincolnshire later this year for the project connecting Mersin with the cities of Adana, Osmaniye and Gaziantep in southern Turkey. It will help create a lower-emission transport link between Turkey’s second-largest container port and inland cities more than 150 miles away, with the project expected to reduce CO2 emissions by more than 150,000 tonnes a year. British Steel President and CEO Xijun Cao said: “Not only will electrification greatly enhance the transport infrastructure in southern Turkey, it will also deliver significant environmental benefits. “We pride ourselves on providing solutions to the challenges our customers face and look forward to supplying this project with the world-leading rail synonymous with the British Steel name.”  Pivotal to the project is the backing of UK Export Finance (UKEF), the UK government’s export credit agency, which has underwritten €781-million of financing (£680-million) to support construction of the 286km railway. British Steel Commercial Director – Rail, Craig Harvey, said: “This is the start of what we expect to be a new unique partnership between British Steel, UKEF and international contractors. The ability to combine world-leading quality rail with a world-leading finance solution for supply into global markets and networks is an unparalleled supply chain solution. Looking forward, we are very excited about what this will achieve.” With financing provided through UKEF’s Buyer Credit Facility, Rönesans Holding will finish construction of the Mersin-Adana-Gaziantep High Speed Railway on behalf of the Turkish Ministry of Transport with British Steel one of the key suppliers. Erman Ilıcak, President of Rönesans Holding, said: “By upgrading the existing railway line to a high standard railway line, we will be actively reducing negative environmental impact while offering a lower-carbon travel alternative and significantly enhancing the region’s industrial connectivity and trade. Rönesans Holding takes immense pride in contributing to Turkey’s national environmental goals and infrastructure advancement.   “Our fruitful collaboration with British exporters has secured €781-million in financing for the transformative high-speed electrified railway in southern Turkey, adding tremendous value to the cooperation between Turkey and UK exports and services while paving the way for exciting global partnerships.”  

Mental health at work: what to consider in your office

As mental health first aiders become normalised in the office environment, businesses are looking at other ways they can help to promote positive mental health at work. It is amazing what a bit of sunlight or even some natural greenery in the office can achieve when trying to lift spirits.  NHS England has confirmed that one in four adults experience a mental illness including anxiety and depression. So how, as a business, can you help to promote a more positive mental health attitude?  In addition to the employee support schemes, there are changes you’re able to make in the office environment that can easily help promote positive mental health.  Maximise natural light Natural light promotes vitamin D, which helps combat depression and diabetes as well as provides a connection to the natural world. Maximising the natural light in your office can boost motivation across your team whilst reducing headaches, eyestrain and blurred vision by as much as 84%.  But how can you do this in your workplace? Replace solid interior office walls with glass partitions. If a room requires privacy, you can still include manifestations on the glass to allow light in but not see what’s happening inside. Alternatively, switch glass allows you to flick between clear glass and frosted at the click of a button.  A slightly more invasive option would be to add curtain walling to the exterior of your building. This is when instead of solid walls, you have large windows. It can be fitted to any scale of building. There is also the option of skylights or expanding your existing windows with larger ones rather than having curtain walling.  LED lighting can help mimic daylight during the darker and colder months of the year. If you can’t get real sunlight into the office, this is the next best thing.  Getting away for a break Ensuring your staff have a space away from their desk to have a proper break is crucial. Starring at a computer screen all day without a break is mentally exhausting, or when in a face-to-face role, your staff need to be able to remove themselves from that environment to relax and not always have to put on a “happy face.” Sometimes the pressure is just too much, especially when they are not feeling their best.  A well-designed area where staff can get away from both their desk and customers will help recharge and refocus them ready for the afternoon. Those who take the opportunity for a break, find they are more productive than those who don’t. It is not enough anymore to provide a small kitchen with no windows or seating. They need more than somewhere just to heat up their lunch. Providing a larger area where staff can come together and vent, laugh or just generally have fun can really boost morale and encourages team bonding.  There are several options for this space, providing tables to eat at, soft seating for people to relax and kitchen facilities for people to use. Maybe include a TV or a games console.  Make sure the room has windows, or natural light that is able to penetrate the room if it is in the centre of a building. Closed off rooms are uninviting and can have a demotivating effect on staff. Encourage staff to be active Regular exercise is known to help those who are at risk of depression and anxiety, it boosts self-esteem and helps with concentration, sleep and generally improves health and wellbeing.  Working full time and having a family can be a barrier for many to getting that 30-minutes a day exercise the NHS recommends. However, there are ways, as an employer, you can help to make this endeavour a little easier. Allowing a full hour for lunch provides plenty of time for staff to eat and take a walk on their break. If you have a small spare space in your office, you can install a gym for staff to use before or after work or on lunch breaks.  Alternatively, there are bike-to-work schemes, running groups and team sports that can help with team bonding and encouraging exercise.  Small changes in the office environment can also help, like Sit-Stand desks where the user can adjust the height to amend their position throughout the day. It has been proven that just by changing position throughout the day or working in different areas, it can help with productivity.  Creating the right working environment Having an open plan office, as is the most popular option these days, is great for team communication and knowing what’s going on around the office, but it can get loud. Staff need quiet spaces where they can get away if they need to, or be able to take calls in a quiet space. By having smaller individual office spaces, it can help reduce personal stress levels and improve productivity.  Other options would include installing acoustic ceiling rafts which add an aesthetic appeal to the office as well as dampen the sound and any echo that may be prevalent in the office.    If you are looking to make changes to your workplace to help encourage a more positive environment, APSS has trained staff in space planning and design to make the most of your space. Call today or visit APSS’ services page to see how they can help.

Construction work begins to restore and renovate Dewsbury Arcade

Work has begun to restore and renovate the Dewsbury Arcade – preparing it for reopening next year. The Dewsbury Arcade is a shopping centre, which has been a focal point in Dewsbury town centre since the late 1800s. However, it has now stood empty for more than seven years. Kirklees Council purchased the building in 2020 – one of the first steps towards its Dewsbury Blueprint – and the regeneration of the arcade became one of the blueprint’s key focuses going forward. The renovations happening now will enable the arcade to reopen next year as the UK’s first community-run shopping centre, leased and managed by the Arcade Group – a community business formed specifically for this purpose. Once renovated, the arcade will have 16 small shop units and four larger ones, as well as six upstairs studios which could be used by artists as office spaces or for events. Together with the Arcade Group, Kirklees Council wants to fill the arcade with independent local traders, along with a new, high quality food and drink offering. These plans will work well with the neighbouring Dewsbury Market – another key focus of the blueprint – and other local traders, by driving more footfall into the town centre. Kirklees Council also wants to restore and maintain the Grade II Listed building’s historic architecture, future-proofing a piece of Dewsbury’s history whilst bringing the much-loved shopping centre into use. William Birch & Sons are undertaking the construction work; a Yorkshire-based company who specialise in working with beautiful heritage buildings. This work is funded by £4.5million from the National Heritage Lottery Fund, grants from the Dewsbury Town Board and West Yorkshire Combined Authority, support from the government’s Getting Building Fund, and capital funding from the council. Once reopened, the shopping centre will be managed by the Arcade Group without further financial input from the council. David Shepherd, Strategic Director for Growth & Regeneration, says: “Local people have already shown how important the arcade is in Dewsbury town centre, by supporting the Arcade Group’s endeavours so passionately last year. This makes it even more meaningful to see work starting onsite, knowing we’re bringing a piece of Dewsbury’s history back to life. “This work also ties in really closely with other big projects in the town centre, like the Dewsbury Market – work should be underway just as the arcade reopens, so both projects will hopefully see a big boost in town centre footfall. “This is the ethos of our blueprint as a whole – it’s called a ‘blueprint’ because it’s bigger than any one project, and over the next few years all of this work will come together to create a town centre where businesses and local traders can really thrive in the twenty-first century.” Keith Ramsay, Chair of Dewsbury Town Board, says: “This is a big milestone for us all. We know how much local people want to see the arcade restored to its former glory, and now that work is onsite I’m hugely excited to see it reclaim its place at the heart of our town centre once more. This beautiful building deserves to welcome people through its doors once more, and people from Dewsbury and beyond deserve to enjoy it again. “This is the latest in a long stream of fantastic news about the Dewsbury Blueprint over the last few months, and it definitely won’t be the last. I’m very excited about what the future holds.” Chris Hill, Co-Founder of the Arcade Group, says: “It’s great to see the promises become reality. Raising the money to deal with the arcade’s structural decline has been a tough journey, but our community business can now move on to the next stage – finding the tenants people want to see in the arcade and working to pull businesses and shoppers back to the town centre. This is a challenge we’re determined to meet.” Gemma Shahjahan, Business Development Director for William Birch & Sons Ltd., says: “We are delighted to be working with Kirklees Council on this treasured building in Dewsbury. The plans in bringing the arcade back to life are really exciting, and our teams are really looking forward to being part of that journey in what is a special year for our business – celebrating 150 years. “Our bid for the project made commitments around delivering a suite of great local employment, training and skills benefits, and we are now formulating the plan for delivering this with our teams over the coming months.”

Mind in Bradford make TL Dallas a principal partner

Independent insurance broking and risk management company, TL Dallas, has become a principal partner of Bradford-based mental health charity, Mind in Bradford.

TL Dallas has been supporting Mind in Bradford for more than eight years and in the last financial year alone, has donated £5,000 to the charity. Mind in Bradford helped almost 14,000 people in and around the city who were struggling with their mental health last year.

The money donated by TL Dallas is raised via a host of fundraising initiatives undertaken by the team, and then match-funded by the firm. The latest activity saw a team of four compete in the Barton Legal Dales 50 cycle ride from Otley to Harrogate and back. James Bright, Jeremy Burnham, Andy Copsey and Mark Adams raised nearly £1,000 cycling for 3 hours and 40 minutes.

Polly Staveley, managing director at TL Dallas, said: “We understand the invaluable work that Mind in Bradford do, and becoming a principal partner will see us continuing to donate at least £5,000 every year. We know the charity wants to help even more people, and with Mental Health Awareness Week taking place this week, we are keen to encourage more Bradford-based businesses to get involved with Mind in Bradford.

“Mind in Bradford reaches local people of all ages, and we feel proud to play a part in ensuring these vital services are made available to anyone requiring information and advice about all types of mental health and wellbeing problems.

“It’s essential that there are safe places where people can talk through their issues and Mind in Bradford makes this possible with live chats, same day appointments, drop-in chats and overnight stays for children and young people. All this support helps prevent people from feeling isolated and helps to keep them safe.”

Fundraising and business development manager from Mind in Bradford, Lydia Ngwenya, said: “Each year one in four of us will experience poor mental health, and as the demand for our services continually increases – this is something we cannot ignore. We are an independent charity, relying on our own resources and local generosity to provide award-winning services across Bradford District and right out to Settle.

“We simply couldn’t do it without businesses like TL Dallas. £5,000 is an incredible sum and it makes a huge difference to the support we’re able to deliver, it is actually enough to answer one call to Guide-Line for every day of the year, or to provide over 180 people with one to one in-person support in times of crisis.”

Turnover tops £10m at Yorkshire law firm

Yorkshire law firm, LCF Law, is reporting a successful financial year, with turnover hitting £10.1 million on the back of double-digit growth over the past 12 months.

For the year ending 31st March 2024, LCF Law’s total group revenue grew by more than 10%, from £9.1 million the previous year, with nearly all its specialist divisions, which span both commercial and personal law, experiencing an increase in turnover.

Other highlights for the firm, which employs approximately 140 people across offices in Leeds, Bradford, Harrogate and Ilkley, include facilitating the planting of hundreds of trees through its work with Yorkshire Dales Millenium Trust (YDMT) and raising more than £10,000 for the Bone Cancer Trust over the past 12 months.

Last month LCF Law announced that Ragan Montgomery has taken over as managing partner, succeeding Simon Stell, who remains with the firm, acting as a mentor and sounding board as well as supporting the wider team, to help achieve LCF Law’s goals and objectives moving forward.

Ragan Montgomery said: “We pride ourselves on employing the best people who always strive to provide clients with a superb service at the right price. In recent years we’ve worked hard to become more efficient and improve productivity, as well as continually investing in our team, so they can achieve their full potential, and we’re now seeing the benefits of this ongoing strategy.

“Clients are also reaping the rewards of this and benefitting from our continued investment in technology, which continually keeps them updated on progress and provides easy access to information, which is all part of our aim of being the best law firm to work with.

“Crucially, being a full-service law firm enables us to provide businesses and individuals with specialist legal advice across almost every area of law. When the depth and quality of our team, who are always motivated to go the extra mile for their clients, is combined with our long history and a highly successful CSR strategy that benefits both national charities and the local communities we operate in, it gives us a very compelling offering.”

Ragan added: “Our significant revenue growth over the past 12 months is testament to this and these latest results will act as a springboard for further growth, with several new high-profile partner appointments due to be made this spring, which all makes it a very exciting time for LCF Law.”

Small steps, big impact: Greater Lincolnshire and Rutland businesses invited to embrace sustainability initiatives

Lincolnshire is making leaps towards sustainability, from its renowned agricultural sector making innovative progress in the use of robotics and vertical farming through to Grimsby’s resurgent future as a renewable energy manufacturing base. Lincolnshire is well placed to make the most of a worldwide movement towards sustainability, creating well paid jobs and business opportunities across the whole county. While larger corporations have already pledged to streamline their efforts, every business can join the movement. After all, small businesses represent 99% of the UK’s enterprises and employ 60% of the workforce. Recognising the challenges faced by smaller businesses, Business Lincolnshire is offering fully funded support with its Low Carbon Lincolnshire Programme, which includes a series of workshops for Greater Lincolnshire and Rutland businesses wanting to transition towards sustainability. With mounting pressure to adopt sustainable practices across operations and supply chains, now is the time for SMEs to take action. Low Carbon Lincolnshire is designed to assist SMEs on their journey towards Net Zero. Delivered by the experienced team at PECT, an environmental charity based in Peterborough, these fully funded workshops and materials are poised to equip businesses with the knowledge and resources they need. Councillor Davie, Executive Councillor for Economy & Place at Lincolnshire County Council, emphasises the importance of this initiative: “Business Lincolnshire’s Low Carbon Lincolnshire programme offers vital support to our local SMEs. “These fully funded workshops are a gateway for small businesses in Greater Lincolnshire and Rutland to embrace sustainability and the opportunities it presents. A crucial initiative for a greener and more resilient business landscape in our region.” Each participating business will undergo a tailored onboarding process to confirm eligibility, ensuring that workshops are tailored to their specific needs. Upcoming Sustainability Events: · Carbon Reduction Clinic – June 4th, Healing Manor Hotel · Creating a Sustainable Supply Chain – June 18th, Online · Getting Started with Net Zero – June 20th, Mosaic Digital Hub, Lincoln · The Basics of Decarbonisation – June 20th, Mosaic Digital Hub, Lincoln · Getting Started with Net Zero – July 7th, The Boilerhouse, Grantham · The Basics of Decarbonisation – July 7th, The Boilerhouse, Grantham · Getting Started with Net Zero – September 10th, Market Rasen Racecourse, Mosaic Digital Hub · The Basics of Decarbonisation – September 10th, Market Rasen Racecourse, Mosaic Digital Hub To book onto these events or for more information on the Low Carbon Lincolnshire Programme, visit Business Lincolnshire’s website, https://www.businesslincolnshire.com/.

Wakefield business park fully let

Balme Business Park, the second phase of the Flanshaw Way development in Wakefield, is now fully let. The business park, which has been masterminded by West Yorkshire multi-let developer, Frank Marshall Estates of Bradford, comprises 26,000 sq ft of new units ranging in size from 1,500 sq ft to 6,000 sq ft. All nine units have already been let in a flurry of deals. The final available unit has just been let to Howdens Joinery, who have taken 6,750 sq ft at £12 per sq ft on a 15-year lease. The park has provided £3.5m inward investment for Wakefield and created over 100 new and sustainable jobs. The tenants are Howdens, Clearway, Saint Flooring, Industrial Electronic Repairs, Safe Strip UK and Arentis Ltd. Balme Business Park has been named after Chris Balme, the long-serving construction director at Frank Marshall Estates. The park was completed last November, with 60 per cent pre-let. Edward Marshall, director of Frank Marshall Estates, said: “It seemed only right to honour Chris in this way. He has been with us for over 40 years and has built well over 1,000,000 sq ft of industrial space. He is one of the most knowledgeable and experienced construction professionals in Yorkshire. “The fact that the park was fully let within five months of completion is a real testament to both its quality and its location. We are meeting the needs of the smaller businesses who need a quality working environment in a property under 10,000 sq ft. As the largest developer of this stock in Yorkshire we are leading the way in quality, cost and location. “We are extremely proud of the magnificent success of Balme Business Park, which is down to the fantastic team we have. Without the top-quality consultants and team members involved in these projects, we would not be able to do what we do. We only work with the best and the benefit of this is seen in our results. “I would like to highlight the vitally important roles played by the following: Simon Mydlowski of Clarion, the best property solicitor in Yorkshire; Rachel Slater and Matt Hall of KPP, the top architects; Peter Dixon of Dudleys Consulting Engineers; the team at Percy Pickard Contractors; Jonathan O’Connor of Ryden; Max Vause at Carter Towler; Rob Oliver at Avison Young; and Michael Alton of Eddisons who manages the estate, together with our sub-contractors including Jacamast Structures and Couldwell Concrete floors.” Frank Marshall Estates bought the four-acre site, on the outskirts of Wakefield by Junction 40 of the M1, from Flanshaw Property Ltd for £1.3 million in 2020. The first phase of the Flanshaw Way development featured 17 units, including seven hybrid Nano units and 10 light industrial and warehouse units ranging up to 9,500 sq ft, and was fully let within a year. Jimmy Marshall, co-director of Frank Marshall Estates with his brother Edward, said: “When we bought this land, we promised to create the best business park that Wakefield has ever had. We have now delivered on that promise, despite the lingering challenges posed by the global pandemic and the uncertainty surrounding Yorkshire’s commercial property market. “It is clear that there is a massive pent-up demand in West Yorkshire for high-quality buildings of 10,000 sq ft and under in great locations. We are pleased to be the leading developer in the region for this specific market. “We favour quality local businesses as tenants, as we enjoy dealing with people who love their business as much as we love ours. Our great relationships with all the occupiers of Flanshaw Way proves this point.” Max Vause of Leeds-based property consultants Carter Towler, who are advising Frank Marshall Estates, said: “The brand-new Balme Business Park is a magnificent success story. “As always it has been a pleasure working with Frank Marshall Estates to bring this outstanding development to market. The fact that it is now fully let brilliantly demonstrates the quality of the park. “It’s been tremendous to work with a developer as passionate and professional as Edward Marshall and I’m very proud of what we have achieved together. It has also been great to work with Edward’s solicitor Simon Mydlowski of Clarion.”

Farmers delighted to have won Government support after meeting at Number 10

The NFU says it has secured major wins and explored ways to restore farmers’ confidence at the second Farm to Fork summit, which Prime Minister Rishi Sunak hosted at 10 Downing Street today.
The NFU called for an inaugural Farm to Fork event during the Conservative leadership elections in 2022, with the first summit held in 2023. NFU President Tom Bradshaw and NFU Director General Terry Jones attended this year’s event, which is now being held annually following a commitment secured by the NFU during its Conference earlier this year.
The summit coincided with several announcements representing major wins for the NFU, including:
  • The publication of a Food Security Index.
  • A commissioner for the farming sector who has a non-statutory responsibility for helping to facilitate and resolve issues between landlords, advisors, and tenants.
  • Confirmation of £72 million to help combat endemic disease.
  • A £22 million infrastructure grant for laying hens to help poultry farmers improve the health, welfare, and productivity of their flocks.
  • £75 million of funding for internal drainage boards.
  • New regulations in Parliament for eggs, fresh produce and pigs to ensure contracts in the sector are reasonable and transparent.
  • £3 million of support for abattoirs.
  • A new producer organisation offer for the UK horticulture sector.
  • A blueprint for growing UK horticulture.
Mr Bradshaw said: “It was good to return to Number 10 to see and hear the Prime Minister champion British food production, putting it at the top of the national political agenda. Food security is national security. “We are pleased that the government has taken on board our calls for a bigger and more accessible replacement for the EU Fruit and Veg Aid Scheme, and a commitment to legislate to improve contractual relationships – but we cannot forget that our members have experienced the wettest eighteen months since 1836, including devastating flooding, and many are facing an acute short-term crisis. “The NFU’s recent confidence survey revealed just how tough it is out there currently – the reality is that some farmers and growers believe they may not survive long enough to benefit from today’s announcements. “That’s why, while we are pleased to see the Prime Minister and Defra saying UK food security is vital to our national security, we need actions in the short-term that underpin that statement, in order to rebuild confidence and resilience so farming businesses can continue producing food. “Many of today’s announcements are extremely welcome, particularly those long-term strategic ambitions around the launch of a UK Food Security Index and measures to boost the production of more British fruit and vegetables.”

‘Could do better’: FSB verdict on HMRC’s customer service performance

HMRC customer service levels are adding to the stress felt by SMEs trying to keep their tax affairs in order, according to  the Federation of Small Businesses. The claim comes after the National Audit Office revealed the taxman’s customer service standards have declined, which promoted FSB Policy Chair Tina McKenzie to say: “The finding by the NAO that nearly half of all calls to HMRC go unanswered says a lot. Tax compliance is a huge headache for small firms, who spend on average 52 hours a year trying to sort out how much they need to pay, at a collective cost to small firms of £25 billion. It’s an eyewatering sum.
“The long delays, troubles getting through, and struggle to speak to someone who can actually help rather than read from a script compound the stress for small business owners who have received letters from the tax authority saying there is a problem with their taxes. “We have previously criticised HMRC’s ‘guilty until proven innocent’ approach to its communications with small firms, which can leave business owners in a state of panic. Every minute they’re unable to get through to someone who can help them sort things out means more worry and more alarm, which is why investment in HMRC’s customer service resources is so vital. “Digital avenues for support certainly have their place, and many small business owners are perfectly happy to use them. But there are some times when speaking to a real person is the only way to get something sorted, especially for queries which are anything other than totally straightforward. “The UK tax code is 10 million words long, and it’s impossible for small firms to match the in-house tax and finance expertise of their larger rivals. As well as improving customer service levels, HMRC should focus on ensuring that the guidance it provides is clear and as simple as possible to digest. “We welcome the NAO’s report, with its emphasis on the need for HMRC to make ‘realistic plans’ and take a ‘more customer-focused approach’. Small firms come in all shapes and sizes, but they all need to know they can get tax queries sorted without delay – something that HMRC needs to ensure is the case for everyone.”