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Anon04:49
Your link to Lovells view in 2003 seems to describe a process related to the paper version of things long since gone by the board. I cannot trace the statutory reference, but s76 of FA 2003 seems to me to be clear. The return is the taxpayer's return not that of the solicitor.
Where we complete and submit the return as agent then we simply need to do so on the basis of the instructions of our client. Needs must as most clients wouldn't get to first base on the form and we have (more often than not) a duty to a lender. Just keep those instructions in writing on file in the event that a tax-payer against whom further tax interest and penalties are levied (time limit not applying where information is withheld) seeks to come back to us to apportion blame.
I still send them a print of the form to sign and return for the file even though they will have authorised me to sign it for them at least twice in the course of my normal work flow.
We probably need to look to our retainer letters in this respect, just as we did when first time buyer relief was about.