Law and regulation of tax professionals /
general editors Julian Hickey, Adrian Shipwright ; with contributions by David Bloom [and 5 others].
- First edition.
- 1 online resource (lii, 572 pages).
Includes bibliographical references and index.
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 Appendices Appendix -- 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
Abstract freely available; full-text restricted to individual document purchasers.
"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."--