KEY POINTS
- Termination of agent status with HMRC and of communication with the department will cause reputational damage.
- A confidential HMRC note identified four categories of poor agent behaviour.
- Agents should be aware of the dishonest agent legislation in FA 2012 Sch 38.
- New facilitation offences and enabler sanctions in Finance Bill 2016.
- Terms of engagement will be important in confirming the scope of the advice to be given.
In January 2016 after an eight-year HMRC investigation tax adviser Denis Christopher Lunn – the sole proprietor of Christopher Lunn & Co and sole director of Christopher Lunn & Co Ltd (CLAC) – began a five-year custodial sentence for the evasion of £6m tax due from him and his businesses.
Among the Lunn Statistics HMRC estimates...
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