The point that you made about using those slots for other people is exactly  the point that I have been trying to make People don't realise that when they simply do not show up they are costing us money. Not only because we are not collecting a fee from them bust mostly we could have prepared a return for someone else and collected from them.

It is too late to do anything about it this year but that is why in a earlier post I said that next year anyone who does that will be paying double when and if they do reschedule with me.