Ethical standards for tax advisers

Abstract

In this chapter the author reviews the renewed emphasis on tax adviser ethics that is evident in the early 21st Century. The chapter identifies some of the reasons for this emphasis and some of the administrative responses to the involvement of advisers in less acceptable forms of tax planning. The chapter notes signs of a divergence (without concluding that there has been complete separation) of ethics between tax advisers in the legal profession and others. In the course of doing so the chapter identifies the key responsibilities borne by tax advisers to their clients and to society.