Points make penalties
Details of the new late submission penalties, late payment penalties and harmonised interest announcements were publishe...
Professional standards
Professional standards
A much broader scope
The final regulations enacting the EU’s Fifth Money Laundering Directive (5MLD) into UK law took effect from October 202...
The cost of reform
Even before the revelations of the recent Financial Crimes Enforcement Network (FinCEN) leaks, the UK government had pla...
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Time to blow the whistle
Anumber of areas of work are subject to anti-money laundering (AML) supervision in the UK.
Time to think about CCO
It’s just over three years since the Corporate Criminal Offence (CCO) for failing to prevent the facilitation of tax eva...
Changes to reporting obligations
Important changes to a member’s and student’s obligation to report certain events to the CIOT and ATT will come into eff...
Will you be covered?
It is a CIOT and ATT membership requirement that all members in practice have professional indemnity insurance (PII)....
A search for solutions
On 19 March, HM Government issued a ‘Call for evidence: raising standards in the tax advice market’.
A revised approach to regulation
Professor Stephen Mayson is a barrister and legal commentator who recently concluded a two-year assessment of the regula...
Professional Conduct in Relation to Taxation and Research and Development
The Professional Conduct in Relation to Taxation bodies (AAT, ACCA, ATT, CIOT, ICAS, ICAEW and STEP) issued topical guid...