Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

The public interest in relation to professional bodies’ powers

21 February 2017 / Robert Maas
Issue: 4588 / Categories: Comment & Analysis
istock-153772507_fmt

Whose interest?

KEY POINTS

  • Are professional bodies entitled to implement a fundamental change without their members’ agreement?
  • Is the maintenance of the public’s perception of the tax profession a valid reason for this change?
  • The law as enacted by parliament and interpreted by the judiciary should have supremacy.
  • Recent debates on tax reported in Hansard give little clue to parliamentary intentions.
  • Will the professional bodies listen to other views and engage with those members?

Both Michael Quinlan and Andrew Tall have contributed to the debate on the guidance note Professional Conduct in Relation to Taxation (PCRT). Further both are friends of mine so it is a little awkward that I feel an urge to strongly endorse what Michael says on the subject (‘Professional conduct’ 12 January) but am less sure about Andrew’s article...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon