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 evasion came into force.
It’s just over three years since the Corporate Criminal Offence (CCO) for failing to prevent the facilitation of tax evasion came into force.
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).
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.
The Professional Conduct in Relation to Taxation bodies (AAT, ACCA, ATT, CIOT, ICAS, ICAEW and STEP) issued topical guidance covering the application of professional standards to the provis
I set out in my appearance at the Treasury Select Committee at the start of April how HMRC is playing a vital role to deliver the latest government responses to the Covid-19 outbreak and at the sam
This article concerns a case which considered the Limitation Act 1980, which applies only in England and Wales.
Updated continuing professional development (CPD) regulations and guidance notes (bit.ly/2P220Iv) came into force on 1 January 2017. As a reminder, the regulations apply to members who:
The purpose of the Tax Disciplinary Board (TDB) is to ensure that tax advisers maintain the highest professional standards of conduct and to exercise professional discipline over those who fai
Finance Act 2019 introduced new provisions further extending the taxation of gains accruing to non-UK residents on UK property.