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In ‘Toe the line’ (Taxation 13 January 2022 page 20) John Gould produced a fine article looking at the Pandora Papers the latest ‘leak’ of confidential material and asked whether the role of the tax adviser now includes being a moral compass for clients.
For me this immediately raises two questions.
Is it correct that a tax adviser should impose their own moral code upon a client?
Is the correct measure of a moral code that used by the authorities and if so who determines and polices that?
We at WTT Consulting specialise in enquiry work. It is a given in almost all situations that by the time we are involved the transaction sparking the enquiry has been completed. There is likely to be a long tail to the transaction which can be dealt with in a number of...
