Tax advisers: sanctionable conduct
Finance Act 2026 introduces a new penalty to tackle tax advisers who engage in ‘sanctionable conduct’ (Sch 22 ss 250-253).
Finance Act 2026 introduces a new penalty to tackle tax advisers who engage in ‘sanctionable conduct’ (Sch 22 ss 250-253).
In the ever-evolving landscape of UK taxation, the Chartered Tax Adviser (CTA) qualification has signalled technical excellence and professional integrity.
Tax risks and audit enforcement are increasingly topical following the global pandemic.
Tax practitioners have a very important role to play in the development of UK tax policy.
One of the biggest factors in claims against professionals is the issue of the engagement; letter and the scope of the retainer – the contract – between the professional and their client.
The past year has been truly historic and has left its mark on us all in very different ways.
Details of the new late submission penalties, late payment penalties and harmonised interest announcements were published, as anticipated, in the 2021 Budget tax related documents.
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.