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I have a good friend who two years ago had the misfortune to be interviewed under caution regarding VAT matters. He wanted to be accompanied by his accountant but was not permitted to be, and didn't see the point of a duty solicitor - a police station clerk would have been neither use not ornament.
There are, I would think, a considerable number of people who do not see the need for solicitors in matters pertaining to tax; they would prefer a tax barrister instructed by their accountants.
All I'm seeing here are demands for restrictive practices a Longbridge shop steward could only have dreamed of.