Re: Were...
The devs would be coding to user stories based on acceptance criteria defined by the client. Devs are not in a position of power to assert requirements. The devs in a supplier to HMRC are there to satisfy the needs of their client and take money home to pay their mortgages. Morals are secondary, and understanding of case law way outside their pay grade. And I definitely wouldn't trust the morals of a lot of devs,. many contractors who are in the firing line for this are naive to the issues.