In late 2005, and in a way due to the sharing of information on the internet, many more cases of loss of GPS were being reported. These are the rules, claimed HMRC, and the circumstances of each case were fought over.
Back then, some of the Revenueʼs tax offices had the resources to maintain detailed records of GPS reviews. The continued inconsistencies were revealed in a survey undertaken by the author at the time; one district declared a pass rate of 70% for new applicants and 85% for renewals – the one next to it geographically claimed a high of 97.3%. All other districts with specific figures had pass rates in between.