GT have an even bigger problem with their VAT issue, in that it has possibly been missed - we did this in my firm due to lack of clear direction from HMRC and our regulatory bodies - that VAT is still chargeable if the cases have a different firm as Supervisors than the original Nominee, as Foggy has already mentioned. So I suspect this may delay some closures even further if that reclaim has to be repaid again.
Difficult to blame anyone for this really - in my opinion the whole Paymex issue is a complete nonsense.