In a recent report into tax avoidance, the National Audit Office found that HMRC had taken only 11 of these schemes to court, despite hundreds of them springing up over the last four years.

BBC: Tax avoidance schemes 'utterly immoral', says Hodge

For more on what TIGTA found in its audit on tax preparer compliance with the new regs, you can read the December 2011 TIGTA report here (downloads as a pdf).

FORBES: Audit Finds That Prisoners and Felons Granted Permission To Prepare Returns