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Anumber of areas of work are subject to anti-money laundering (AML) supervision in the UK.

Important changes to a member’s and student’s obligation to report certain events to the CIOT and ATT will come into effect on 1 January 2021.

It’s just over three years since the Corporate Criminal Offence (CCO) for failing to prevent the facilitation of tax evasion came into force.

The Covid-19 outbreak has no doubt had an impact on the mobility of the internationally mobile workforce. 

On 19 March, HM Government issued a ‘Call for evidence: raising standards in the tax advice market’.

It is a CIOT and ATT membership requirement that all members in practice have professional indemnity insurance (PII).

Private equity investments have traditionally been associated with a high degree of flexibility in terms of structuring and tax optimisation of the investment platform.

Back in July 2017, Tax Adviser published an article on the UK’s forthcoming anti-hybrid rules.

Platform work has been defined by EU-OSHA, the European Agency for Health and Safety at Work, as ‘all labour provided through, on, or mediated by platforms, and which features a wide array of

Professor Stephen Mayson is a barrister and legal commentator who recently concluded a two-year assessment of the regulation of legal services in England and Wales.