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When is an Agent not an Agent?

Kelly Sizer and Robin Williamson for the Low Incomes Tax Reform Group discuss the recent 'Working with Tax Agents' consultation in the context of intermediaries
HMRC's recent consultation 'Working with Tax Agents' closed on 7 August having stirred up a great deal of interest from the profession. No sooner had the consultation gone to press than many had begun reaching for quill and parchment to pen articles and commentary on the subject; and members were lobbying their professional bodies expressing fears of increased bureaucracy and regulation. Indeed the Chartered Institute of Taxation's response to the consultation noted: 'It is probably fair to say that we have had more responses from individual members than to almost any other consultation'.
Reacting to this brouhaha HMRC sought to offer...

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