How is the typical tax adviser evolving?

What is your mental image of a typical tax adviser? I’m not interested here in age or physical appearance but how he or she goes about giving advice. I suspect for many readers the picture is probably something like this: the adviser probably has some professional qualifications but could well be qualified by experience. They (I don’t like to use the word they in this context but writing ‘he or she’ every time is very cumbersome) probably work for an accountancy firm large or small which has a high street presence even if these days they work from home for a significant amount of time. They alternatively they might work for themselves. They have proper client take-on processes give written advice which they stand behind and work to professional standards. They take CPD seriously and certainly read Taxation religiously from cover to cover each week. (OK ...