This article, written by Jolyon Maugham, for Taxation magazine discusses weak transmission mechanisms and how a small number of tax barristers could be harming the overwhelming majority.

Key points from the article:

  • 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?

Download the full article