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FA 2012 analysis: Tax agents: dishonest conduct

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Following three years of consultation and previous draft legislation FA 2012 confirmed new provisions enabling HMRC to tackle dishonest tax agents. These are a continuation of HMRC's expanding powers, deterrents and safeguards, which have modernised its approach to taxpayer compliance. Turning its attention to tax agents, s 223 introduces Sch 38 giving HMRC the power to obtain working papers from tax agents engaged in dishonest conduct and impose penalties up to £50,000, together with the potential to publish the details of such offenders. The schedule will come into effect by a Treasury order expected to be from 1 April 2013.

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