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.

• From: HM Revenue & Customs
• Published: 23 April 2020

Documents

Understanding the evolving role of tax advisers and agents in the avoidance marketplace

Ref: HMRC Research Report 581

PDF, 994 KB, 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