HMRC published a new discussion document on "Working with Tax Agents: Dishonest Conduct" in July 2011. Consultation ended in September 2011.
The proposals include the issue of dishonest conduct notices, access to working papers with Tribunal approval, a civil penalty and allowing HMRC to publish details of dishonest tax agents who are penalised but have not made full disclosure. This also considers a new civil penalty procedure for dealing with individual agents who are found to be acting dishonestly with a "not exceeding" type penalty.
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