There's a page at https://www.gov.uk/government/organisations/hm-revenue-customs/about where HMRC self-describe themselves as: ...

Are Accounting bodies and accountants generally in favour of Making Tax Digital or are they just going along with it because they have no choice.

Being an accountant means that the news you’re delivering won’t always be positive. Whether it’s an unexpected tax bill or a missed deadline, it’s your job ...