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Have tax payments which are due, or worse, past due? Some accountants are questioning the current advice by HM Revenue and Customs to several companies. That advice should be to pay taxes obtaining a charge card instead of deferring payments. But just how wise is niagra and why would HMRC suggest it? HMRC charges 1.25% for accepting a charge card a cost it keeps. But may that actually work as reason it has been recommended? Unlikely, say some accountants. Still, individuals same accountants admit they are baffled why a company that's battling to create its tax payments would go further…