Making Tax Digital's aim is to massively simplify tax returns (including VAT returns) for both individuals and businesses. It's whole aim it reduce time it takes dealing with taxes and give a live overview of tax obligations rather than waiting until the end of the financial year (or longer) to find out what you owe.

I don't understand how any of that can be considered contentious especially as it's been pushed back to beyond April 2019 for roll out?