Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Weak transmission

30 September 2014 / Jolyon Maugham
Issue: 4471 / Categories: Comment & Analysis , tax barristers , tax law

A small few tax barristers are harming the majority


  • A few barristers will sign off wrongly on tax schemes.
  • Providers then use this opinion to sell to clients.
  • Barristers are not fully exposed to the risk they create.
  • Impose a higher standard for tax advice as in the US?

I have on my desk an Opinion – a piece of formal tax advice – from a prominent QC at the Tax Bar. In it he expresses a view on the law that is so far removed from legal reality that I do not believe he can genuinely hold the view he says he has.

At best he is incompetent. At worst he is criminally fraudulent: he is obtaining his fee by deception. And this is not the first such Opinion I have seen; they pass across my desk all the...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon