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Law and Regulation of Tax Professionals

Autor Julian Hickey, Adrian Shipwright
en Limba Engleză Paperback – 29 mar 2021
Law and Regulation of Tax Professionals examines all aspects of the obligations and liabilities of tax advisers arising out of professional standards, contract, tort, tax legislation (including DOTAS, POTAS and DAC6) and criminal tax evasion sanctions against the backdrop of legislative and case law. The purpose of this book is to provide a comprehensive overview of the law and associated matters concerning the regulation of tax professionals; and to seek to draw some practical lessons as to how the tax professional and the business they work in can organise themselves to comply with what is required by regulation, best practice and to eliminate so far as possible the consequences of mistakes and unforeseen occurrences. Illustrated throughout with examples and reference to relevant case law, as well as checklists to help the reader put measures in place to protect themselves against the risk of becoming involved in breach of regulatory standards, this title is essential for tax professionals (including ICAEWs, CTAs, TEPs), tax agents, in house tax advisers, and lawyers advising on tax matters.
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Specificații

ISBN-13: 9781526506207
ISBN-10: 1526506203
Pagini: 624
Dimensiuni: 156 x 234 x 39 mm
Greutate: 0.93 kg
Editura: Bloomsbury Publishing
Colecția Bloomsbury Professional
Locul publicării:London, United Kingdom

Caracteristici

Checklists to help the reader put measures in place to protect themselves against the risk of becoming involved in tax evasion

Notă biografică

Julian Hickey is a barrister at Addington Tax Chambers where he is joint Head of Chambers. Adrian Shipwright is a barrister at Addington Tax Chambers.

Cuprins

1 Introduction 2 Regulatory framework: an outline 3 Professional conduct in relation to taxation (PCRT) 4 Disclosure of tax avoidance schemes 5 Contract: terms of engagement 6 Negligence and the tax professional 7 Privilege in tax disputes 8 Criminal investigations and prosecution 9 Tax evasion and tax facilitation offences 10 Anti-money laundering 11 DAC 6 12 Miscellaneous forms of regulation AppendicesAppendix 1: Checklist of some matters to be considered on any engagement Appendix 2: HMRC: The standard for tax agents Appendix 3: Solicitors Regulation Authority - Warning notice Appendix 4: The Law Society - Guidance for solicitors advising on tax Appendix 5: Illustrative Assumptions to incorporate into Tax Professional's terms of engagement

Recenzii

This book is timely and welcome, especially given the current debate in the UK about raising standards in the tax advice market and whether further regulation is required...a valuable volume that no professional practice should be without.