iXBRL passes massive costs on to every small business in the country. It is a complete and unnecessary burden on small companies. Small companies were released from audit requirements some years ago; much to their relief. This requirement to submit iXBRL accounts will force small companies back to public accountants/auditors, in order to submit a return. At a cost that does not add value to a single company.
The present system of paper returns and accounts. Or on-line CT returns with PDF format accounts is more than adequate.
The business community does not need (or understand) iXBRL/XBRL and apart from the imposition by HMRC it would never be used by the majority of businesses.
Also, government bodies like HMRC should not be making the use of leading edge technologies compulsory. Very few staff in HMRC understand it, how on earth is the average business manger going to understand it!
Also, the compulsory use of the internet is again something government bodies should not be doing. It is all right for the young and those who reside in populated areas. But the old and for those who live in remote districts, the internet is NOT an accessible tool. Compulsion does not allow for those on the margins.