Professional standards

Scotland-Branch-Conference-update
Scotland Conference
1 February 2018

Joanne Walker reports on the Scotland Branch Conference held in Stirling

Technical
1 February 2018

Members should be aware of the ‘reserved activity’ rules before getting involved in drafting a deed, such as a dividend waiver.

Technical
1 February 2018

Members may like to be aware that ‘Engagement letters for tax practitioners’ are currently being worked on jointly by AAT, ACCA, ATT, CIOT and STEP. A number of changes are required including legislative changes such as the EU General Data Protection Regulation (GDPR). The working party of these professional bodies is working towards issue of the updated guidance and template letters in early summer 2018.

Technical
1 January 2018

A reminder of your obligations under the Money Laundering Regulations

money-laundering-regulations
Anti-money laundering regulations
1 December 2017

David Pett takes a look at the new Money Laundering Regulations, and the ‘Trust Registration Service’ they have spawned

Technical
1 December 2017

The CIOT and ATT have published new guidance in areas requested by their members in commerce and industry, but the points and principles will be relevant to all members.

new-agent-forum
Agent Forum
1 November 2017

Noel Flanagan explains why agents should get involved with the new Agent Forum

guidance-CIOT-ATT-HMRC-deed-settle-tax-enquiry
Deeds of Settlement
1 November 2017

Margaret Curran discusses the new guidance recently produced by CIOT and ATT for members to use when HMRC are suggesting using a deed to settle a tax enquiry

failure-prevent-tax-evasion-next-steps-advisers
Tax evasion
1 November 2017

Jon Preshaw considers the new provisions for sanctioning enablers of evasion and offshore non-compliance, and looks at the new steps for advisers

Michael Stout, Garreth Cameron, and Sarah Williamson consider the impact of the General Data Protection Regulation and how advisers should prepare
GDPR

Michael Stout , Garreth Cameron , and Sarah Williamson consider the impact of the General Data Protection Regulation and how advisers should prepare