I don't have any problem with making public liability insurance a legal requirement. I'm astonished it didn't happen years ago. As for paying tax quarterly based on a customer list, I can't see that being a runner - at least not in that form. For starters, it seems to make no allowance for business expenditure. Sometimes, someone might be saving up for an expensive business item to be spent later on in that accounting year. This would reduce the over all tax bill. However, if you have to pay quarterly and await a refund, you might not be able to buy the equipment when you need it. This could cause big cashflow problems for some businesses. A good way of making the economy even worse; feed the engine with dirty oil.