From www.icaew.com: [UK context] ICAEW has expressed concerns that the government’s proposed enhancements to HMRC’s powers to target tax advisers facilitating non-compliance are disproportionate and poorly directed.

The measures risk creating a quasi-regulatory environment detrimental to compliant advisers and potentially harming the UK’s tax market.

ICAEW calls for the definition of non-compliance to be clarified and suggests that tailored powers with appropriate safeguards would be more effective.