Reserved activity
A short while ago the CIOT started to receive reports from members that HMRC were sometimes using a deed to settle tax enquiries, rather than a more usual contractual agreement.
A short while ago the CIOT started to receive reports from members that HMRC were sometimes using a deed to settle tax enquiries, rather than a more usual contractual agreement.
BX9 1AS, as most tax professionals will know, is HMRC’s default address: anonymity personified (if that is not an oxymoron)!
A previous article, ‘Better protection’, in the March 2017 issue of Tax Adviser, explained how to avoid problems in professional negligence claims.
It used to be if a hacker attacked a business and exposed customer details, the greatest loss was a temporary dip in reputational value.
The Joint Professional Standard Committee is currently working on guidance for members to help them with the way they present themselves in their websites in light of the latest version of the Prof
The recent WannaCry ransomware attacks brought chaos to a large number of organisations across the world and again raised the profile of the increasingly sophisticated activities of cyber-criminals
Further to last month’s article in the technical pages on this, the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (‘the Money Laundering Re
Although the draft Regulations keep the principal requirement that you must perform client due diligence (CDD) before you establish a business relationship and when you identify any factors relevan