FA 2012 analysis: Tax agents: dishonest conduct

HMRC previously issued two consultation documents on this subject. Working with tax agents was published in April 2009 followed by Working with tax agents: the next stage in December 2009 with a response document to the April 2009 consultation. Draft legislation was published in February 2010 that formed part of the December 2009 consultation. A final discussion document Working with tax agents: dishonest conduct was published in July 2011 together with responses from the December 2009 consultation. This was again summarised in a response document published in December 2011. The amount of consultation was unusual but reflected the negative response from the profession to the first consultation and draft legislation.

The detail

The stated objective of FA 2012 Sch 38 is to deter those agents...