A survey by consultancy BDO indicates that 61% of 500 businesses surveyed are involved in a tax dispute with HMRC. Also, the number of open tax tribunal appeals at the end of March 2023 increased by 8% on the previous year to 39,500. This high amount of tax disputes indicates that mid-size businesses, including those in the motorsport sector, are struggling to cope with the tax regime, which has been said to be too complex. To prevent companies from having tax bills they are unaware of and to help reduce HMRC workloads it is suggested that the tax regime should be simplified.