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Why have a CPD requirement at all?

CPD is the requirement to maintain and develop the skills and competencies necessary to carry out professional and technical duties competently througho

Much has changed in the world of professional practice since ATT appointed me as a director of the TDB in the summer of 2012.

The role of tax advisers has been under scrutiny in the UK, along with public, press and political interest in the tax affairs of multinational businesses (the BEPS agenda being the response) and r

What has changed?

The three-stage approach remains: a covering letter, schedules of services, and standard terms and conditions of business.

Members regularly feed back to us the problems they have when assisting clients with mortgage applications.

It is nothing new for criminals to use tax advisers and accountants to hide the source of their funds.

Whether it is a sign of the start of the house buying season or an indicator of increased confidence in the economy, from our postbag it seems that more clients are applying for mortgages.

Set out below are the answers to a couple of common issues faced by members in practice.