Download my response to this consultation here.

This is a very important consultation as it signals HMRC’s clear desire to regulate and control the ‘Tax Agent’ community.  My sincerest hope at this stage is that as many advisers as possible have read this consultation and are responding.  I have absolutely no time for dishonest advisers (or taxpayers) but if we are not careful, all advisers will have to think very carefully before disagreeing with HMRC’s view on any issue as they could find themselves classified as poor performers.