Government risks undermining access to tax advice, warns Law Society

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The UK government must take action and implement changes to the Finance Bill which would make it easier for taxpayers to access tax advice, the Law Society of England and Wales said today (10 February).

In September 2025, the Law Society responded to a His Majesty’s Revenue & Customs (HMRC) policy paper and draft legislation to modernise tax adviser registration, which proposed a legal requirement for tax advisers.

The Law Society also responded to proposals related to tackling promoters of marketed tax avoidance and tax adviser facilitated non-compliance.

At the time, we were concerned at the imprecise and broad scope in the legislation, the introduction of dual regulation and duplication and the granting of wide discretionary powers without adequate safeguards.

The Law Society reiterates its call to make changes to the Bill, including:

• implementing a carveout for registration of firms regulated by the Solicitors Regulation Authority, that would passport them instantly and seamlessly into the new register. This would allow them to maintain the same level of regulation, while accounting for firms’ natural involvement in some tax functions
• changing the definition of ‘sanctionable conduct’. At present, it is far too broad and leaves legitimate and honest tax advice within scope
• removing penalties based on potential lost revenue, as the penalty is based on broad-brush ‘sanctionable conduct’ and is not linked to degree of culpability
• reviewing the strict liability criminal offence for promotion of certain tax avoidance arrangements, which is defined too widely and could capture those who genuinely get the law wrong

“Despite assurances that it would take our concerns into account, the government has not delivered on making changes to the Finance Bill which would reduce the burdens currently facing professional tax advisers,” said Law Society president Mark Evans.

“If the government doesn’t implement these changes, we fear this will damage the tax advisory market, making it more difficult for consumers to access tax advice, which will drive up costs. It will also disrupt conveyancing, making it more difficult to buy and sell a home.

“It is hard to see how putting further burdens on tax advisers will drive economic growth or meet the government’s own ambition to reduce the administrative burden of regulation by 25%.

“Professional advisers are HMRC’s first line of defence against non-compliance but if people are discouraged from seeking tax advice then compliance will fall. It is therefore in the government’s interest to make changes to the Finance Bill.”

Notes to editors

Read the Law Society’s full response to the tax advisory market and draft Finance Bill 2025-2026 legislation.