Your summary’s the clearest I’ve read so far, and your conclusions are the same I’ve come to (though I’m still due another long date with the documentation to make sure I haven’t missed anything)

It’s an ugly, horrible process and the information still seems vague at best. From next Monday, we’ll be able to register for MOSS, leaving everyone roughly two months to get the rest of their procedures in place.

I’ll be very keen to see how this pans out, but again, I’m disappointed to see the UK bring in yet more rules that make life as a small business harder.