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Stephen (and Mick), I note that you have effectively merely agreed with my point above about conveyancers be no more a "policeman" than an accountant. I never disputed the agent point (and implicitly agreed it in the "accoutant" comment) and Sch 38 FA 2012 is a very high hurdle you will note (for dishonest tax agents) and I have never seen it used. It is rather worrying that there seems to be a great deal of confusion about how SDLT legislation works (not to mention the law of negligence etc.) in some of the above comments and indeed in the above article itself.

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