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A group of organisations representing tax advisers and accountants have issued the latest version of their guidance on professional conduct.
The document – which replaces the February 2014 publication – is shared by the Association of Tax Technicians, the Association of Accounting Technicians, the Association of Chartered Certified Accountants, the Chartered Institute of Taxation, the Institute of Chartered Accountants in England and Wales, the Institute of Chartered Accountants of Scotland, and the Society of Trust and Estate Practitioners.
A group of organisations representing tax advisers and accountants have issued the latest version of their guidance on professional conduct.
The document – which replaces the February 2014 publication – is shared by the Association of Tax Technicians, the Association of Accounting Technicians, the Association of Chartered Certified Accountants, the Chartered Institute of Taxation, the Institute of Chartered Accountants in England and Wales, the Institute of Chartered Accountants of Scotland, and the Society of Trust and Estate Practitioners.
It includes new material on electronic filing, decisions of courts and tribunals, disclosure of tax avoidance schemes, POTAS, accelerated payments, and follower notices as well as an expanded chapter on tax planning.
Revised commentary reflects developments and public concern about aggressive avoidance and evasion but does not feature specific changes as the result of March’s government paper Tackling Tax Evasion and Avoidance.
The guidance asks that regulatory bodies “take on a greater lead and responsibility in setting and enforcing clear professional standards around the facilitation and promotion of avoidance”.
