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Many businesses either acquire or merge with other entities, or sell a part or all of their trade or assets.

The final regulations enacting the EU’s Fifth Money Laundering Directive (5MLD) into UK law took effect from October 2020.

Even before the revelations of the recent Financial Crimes Enforcement Network (FinCEN) leaks, the UK government had plans in place to press ahead with additional reforms to tackle the threat

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.

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