CCH and The Tax Institute have joined together to publish the Tax Agents Manual. This new publication deals with the Tax Agent Services Act 2009 and the fundamental changes to the law governing practice as a tax agent.
The topics covered include::
- the scope and operation of the Code of Professional Conduct
- the Tax Practitioners Board, its investigatory and sanction powers
- the civil penalty regime
- the safe harbours to avoid penalties
- entity-specific issues
- the rules for agent- client interface.
- at-a-glance practical and concise guidance for all tax practitioners on every aspect of the regime
- detailed analysis of the important issues and practical implications
- case studies, examples, traps to avoid and tips for a smooth transition
- commentary and relevant legislation
- bonus Practitioner Toolkit containing checklists and templates that practitioners will need to ensure they comply with the requirements of the regime.