This government is clear that everyone has a responsibility to pay the tax that is owed. HMRC cannot comment on individual cases, but it will investigate any allegations of wrongdoing brought to its attention and is undertaking a process of discussions around tax avoidance with a range of agents.
HMRC is taking action against the promoters and enablers of tax avoidance schemes. This includes the recent introduction of a penalty regime for anyone who designs, sells, or otherwise enables tax avoidance arrangements, proactively reporting scheme promoters to the Advertising Standards Authority where they make misleading claims about their products and services, and considering criminal investigation where appropriate.
HMRC publishes the standard it expects agents to adhere to and monitors the standards and has several powers to address poor agent practice in instances where the HMRC standard for agents is breached.