Reminds me of Sir Lewis Namier’s preface in 1929 to Structure of Politics at the Accession of George III:

Really useful piece & resource - not only for this comment!

We are where we are now (as below), but though there are issue with what the government is suggesting there’s a potentially significant opportunity as well.

Possibly late to this, but just reading Gideon Haigh’s The Momentous Day: A Requiem For The Office and had never realised the ubiquity of the office cubicle was the consequence of a change in accounting law. Never underestimate the power of regulation - or accountants.