In the retail sector we think of a boutique as an independent shop that offers some form of specialised services such as 'up-market' ladies' fashion.
The dictionary definition of boutique refers to its origins in the French word for shop and the idea of a specialist offering — what the dictionary doesn't convey is the idea of kudos and high quality that the word boutique confers.
Tax boutiques similarly offer a specialist service; they are independent practices which specialise in tax advice and in the main don't have an audit practice or a national string of offices.
They sell themselves on being experts in taxation rather than general accountancy practices.
As the tax legislation in the UK becomes more complicated tax boutiques have multiplied and diversified. You can now find boutiques that specialise in areas such as expatriate taxation SDLT transfer pricing VAT high...
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