000			04264nam a2200565 i 4500
001			9781526506238
003			CaBNVSL
005			20240401151244.0
006			m o d
007			cr cn|||||||||
008			210728s2021 enk ob 101 0 eng d
015			_zGBB924465 (print)
016			_z019243871 (print)
020			_a9781526506238 _q(ebook)
020			_z9781526506221 _q(PDF)
020			_z9781526506207 _q(print)
020			_z1526506203 _q(print)
024	7		_a10.5040/9781526506238 _2doi
035			_a(OCoLC)1263822299
040			_aUKMGB _beng _erda _cCaBNVSL _dCaBNVSL
043			_ae-uk---
050		4	_aKD5387 _b.L39 2021eb
082	0	4	_a343.41042 _223
245	0	0	_aLaw and regulation of tax professionals / _cgeneral editors Julian Hickey, Adrian Shipwright ; with contributions by David Bloom [and 5 others].
250			_aFirst edition.
264		1	_aLondon, England : _bZed Books, _c2021.
264		2	_a[London, England] : _bBloomsbury Publishing, _c2021
300			_a1 online resource (lii, 572 pages).
336			_atext _2rdacontent
337			_acomputer _2rdamedia
338			_aonline resource _2rdacarrier
504			_aIncludes bibliographical references and index.
505	0		_a1 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
506			_aAbstract freely available; full-text restricted to individual document purchasers.
520			_a"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."-- _cProvided by publisher.
530			_aAlso published in print.
532	0		_aCompliant with Level AA of the Web Content Accessibility Guidelines. Content is displayed as HTML full text which can easily be resized or read with assistive technology, with mark-up that allows screen readers and keyboard-only users to navigate easily
538			_aMode of access: World Wide Web.
650		0	_aTax consultants _xLegal status, laws, etc. _zGreat Britain.
650		0	_aTaxation _xLaw and legislation _zGreat Britain.
650		7	_aTaxation _2bicssc
655		0	_aElectronic books.
700	1		_aHickey, Julian J. B., _eeditor.
700	1		_aShipwright, Adrian, _eeditor.
700	1		_aBloom, David, _econtributor.
776	0	8	_iPrint version: _w(OCoLC)1085137640 _z9781526506207
856	4	0	_3Abstract with links to full text _uhttps://doi.org/10.5040/9781526506238?locatt=label:secondary_bloomsburyCollections
975			_aBloomsbury Professional UK Tax 2021
999			_c10939 _d10939