As readers of eNews will be aware, legislation is currently being drafted to deal with what HMRC sees as deliberate wrongdoing by tax agents.
The legislation reflects the proposals set out in the consultation document 'Working with Tax Agents: The Next Stage' which was published on 9 December 2009. The Northern Ireland Tax Committee is actively working on a submission commenting on the draft legislation which will be sent to HMRC.
The draft legislation together with the consultation document are available here.