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...

In the world of tax anti-avoidance, and with the ever-escalating value of property, private residence relief (PRR) is one of the few favourable reliefs from CGT available to UK home-owners. The potentially significant value of this relief means that HMRC scrutinises its use vigilantly. Careful consideration needs to be given to the planning opportunities available and pitfalls that might be encountered, particularly in relation to the main residence election, and the development and sale of land. Unsurprisingly, this relief therefore generates an enormous volume of ongoing case law and...