Tailoring our support
The past year has been truly historic and has left its mark on us all in very different ways.
Professional standards
Professional standards
For sale: the need for due diligence
Many businesses either acquire or merge with other entities, or sell a part or all of their trade or assets....
Points make penalties
Details of the new late submission penalties, late payment penalties and harmonised interest announcements were publishe...
Most popular reads
Latest briefings
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...
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’.