Overview

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.

Full Product Details

Author:   Mr Julian Hickey ,  Adrian Shipwright
Publisher:   Bloomsbury Publishing PLC
Imprint:   Bloomsbury Professional
Weight:   0.926kg
ISBN:  

9781526506207

ISBN 10:   1526506203
Pages:   624
Publication Date:   30 March 2021
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Paperback
Publisher's Status:   Active
Availability:   Manufactured on demand  
We will order this item for you from a manufactured on demand supplier.

Table of Contents

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

Reviews

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. * TAXline Magazine *

Author Information

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.

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