Blackwell, Michael 
ORCID: 0000-0002-7036-9474
(2019)
Conduct unbefitting: solicitors, the SRA and tax avoidance.
British Tax Review, 1.
ISSN 0007-1870
Abstract
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: | https://www.sweetandmaxwell.co.uk/Catalogue/Produc... |
| Additional Information: | © 2019 Sweet & Maxwell and its Contributors |
| Divisions: | Law |
| Subjects: | K Law > K Law (General) |
| Date Deposited: | 18 Jan 2019 14:46 |
| Last Modified: | 03 Oct 2024 20:36 |
| URI: | http://eprints.lse.ac.uk/id/eprint/91953 |
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