The tax authorities are working hard to change the culture of taxpayers to make them, in the words used by HM Revenue & Customs, pay their "fair share" of tax.  

One of the tools they are using is to take high profile cases such as that of Lionel Messi and his father to show to the world the consequences of tax evasion.  The excuse of "I did not know about the management of my tax affairs, blame my adviser" will not work.  

Advisers have a responsibility to their clients to ensure that they do not pay more than their fair share of tax.  But they also have a responsibility to ensure that they do not face a criminal record or, in lesser cases, serious public criticism by going too far and breaking the rules.