IRRV Alert - week ending 24th April 2020
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Understanding the evolving role of tax advisers and agents in the avoidance marketplace (23 April 2020)
Research and analysis
Understanding the evolving role of tax advisers and agents in the avoidance marketplace
This research explored the role of tax advisers and agents in the tax avoidance market.
Published 23 April 2020
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Understanding the evolving role of tax advisers and agents in the avoidance marketplace
Ref: HMRC Research Report 581PDF, 994KB, 49 pages
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Details
This research aimed to enhance HMRC’s understanding of the evolving role being played by tax agents and advisers in the avoidance market.
The research aimed to understand:
- the role of tax advisers and agents in the avoidance supply chain
- the shifting operational environment
- agents perceptions of the role of HMRC within the marketplace
Twelve in-depth interviews were conducted with tax agents with some proximity to the tax avoidance marketplace. Fieldwork took place between January and March 2017.
Published 23 April 2020