Seven professional bodies work together to maintain and update Professional Conduct in Relation to Taxation (PCRT), which seeks to govern the conduct of tax professionals in the context of the «tripartite relationship» between the tax adviser, their client or employer, and HMRC.2 John Cullinane said: «We believe the PCRT Standards for Tax Planning make it clear to any of the small
minority of tax professionals who are tempted to facilitate and promote tax avoidance schemes that this behaviour is not acceptable.