"A further consultation seeks to enhance HMRC’s powers to obtain information and impose greater sanctions on tax advisors who "harm the tax system and who facilitate non-compliance of their clients." It is clearly desirable to combat tax evasion and to discourage the use of abusive avoidance schemes. The concern with the proposals is that they are widely drawn and as well as catching their intended targets have the potential to include responsible professionals legitimately advising their clients on tax planning."