Recent reports have criticised the trend for charging fees based on the value received rather than the cost of the service, specifically in respect of refunds due. It has been suggested that some professionals managing claims are taking up to 40% of the tax received by the client. 

Is that right? Should fees be value based? Each will have their own view on such billing arrangements with arguments for and against.

When there are few variables and something is routine, even annual, should the price depend upon the value received, the ability to pay or any other basis?