Dishonest tax agents; publishing details of tax agent dishonest conduct; Human Rights Act and Data Protection Act: publication complies with HRA and DPA
Publishing the details of dishonest tax agents is intended to deter tax agents from doing something dishonest with the view of bringing about a loss of tax revenue in the course of assisting clients with their tax affairs. It will therefore strengthen the economic well-being of the United Kingdom. Maximising tax revenue and encouraging compliance with the tax regime is a legitimate policy aim and has clear benefits to the whole of society.
In each individual case the detailed provisions of FA12/SCH38 ensure that
- we will only publish in the right circumstances, and
- only the necessary amount of information will be published.