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A shared responsibility?

Mike Truman's article 'It's the clients' (Taxation 1 March 2007 page 243) shows a surprising level of naivety for someone so experienced and who generally presents a well balanced view in his narrative.
Undoubtedly clients of the type of Mrs D'Arcy must shoulder much of the blame for artificial avoidance schemes but to paint the advisers as innocent bystanders who are dragged unwillingly into the fray ignores the significant campaigns run by those same advisers in marketing these schemes to other taxpayers. Don't get me wrong I'm not saying that it's all the advisers' fault either merely that the old 'just following orders' routine doesn't earn much sympathy these days.
Apparently the Government wants to tackle the blame culture coming from the US and for once I agree with them. It's exactly the same argument in the case...