How HMRC’s new ‘sanctionable conduct’ powers could impact conveyancers
HMRC has introduced a broader sanctionable conduct regime that can penalise tax advisers who intentionally facilitate tax underpayment and can also compel production of files where there are reasonable grounds to suspect misconduct. The article focuses on how this affects conveyancers handling SDLT work, emphasising the importance of contemporaneous records, clear reasoning and client approval trails.
