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More interest

I have some agreement but some disagreement too with the article ‘Whose interest’ by Robert Maas (Taxation 23 February 2017).

I agree entirely with Robert on the suggestion that HMRC should not be considered the guardian of the public interest on tax. That position is a role for the courts and parliament not a body with a direct interest in increasing payments to the government coffers and subject to the perception in the industry that it considers it merely highly preferable that such payments are tax-related rather than absolutely necessary.

Where I disagree with Robert is whether this iteration of the Professional Conduct in Relation to Taxation (PCRT) guidance is a fundamental change that requires ICAEW member approval or a moderate adjustment that is quite properly overseen by the institute’s officers and committees.

The reason I disagree of course is the inability...