Money Laundering Regulations 2017
Although the draft Regulations keep the principal requirement that you must perform client due diligence (CDD) before yo...
Professional standards
Professional standards
Ransomware attacks
The idea of sending an email with a nefarious attachment or hyperlink to a compromised website in hopes an end-user will...
A question of capacity
Your longstanding client, a retired businessman who is also a very private person, comes into the office for the annual ...
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Latest briefings
Mortgage lenders – CIOT and ATT guidance is updated
The CIOT and ATT guidance on mortgage lenders has been updated to include advice and some practical tips on providing fi...
Better protection
What can go wrong? Although many claims arise as a result of tax advisers acting outside their areas of expertise (it i...
Anti-money laundering
Set out below are the answers to a couple of common issues faced by members in practice.
A new approach
Why have a CPD requirement at all? CPD is the requirement to maintain and develop the skills and competencies necessary...
Independent direction
Much has changed in the world of professional practice since ATT appointed me as a director of the TDB in the summer of ...
The moral compass
The role of tax advisers has been under scrutiny in the UK, along with public, press and political interest in the tax a...
Tax engagement letter: joint bodies’ guidance updated
What has changed? The three-stage approach remains: a covering letter, schedules of services, and standard terms and co...