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Conduct unbefitting: solicitors, the SRA and tax avoidance

Blackwell, Michael (2019) Conduct unbefitting: solicitors, the SRA and tax avoidance. British Tax Review, 1. ISSN 0007-1870

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The Solicitors Regulation Authority (SRA) have issued a warning notice which suggests that solicitors who facilitate tax avoidance are necessarily breaching the SRA Code of Conduct. This article shows that to be false. While there are risks associated facilitating tax avoidance, both with regards to breaching professional ethics and negligence, the concept of and the facilitation of tax avoidance in and of itself does not necessarily entail such breaches or negligence. By seeking to restrict the availability of legal advice the SRA have probably breached their own regulatory objective of supporting the constitutional principle of the rule of law.

Item Type: Article
Official URL:
Additional Information: © 2019 Sweet & Maxwell and its Contributors
Divisions: Law
Subjects: K Law > K Law (General)
Sets: Departments > Law
Date Deposited: 18 Jan 2019 14:46
Last Modified: 17 Aug 2019 23:07

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