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Hey, buddy!

22 June 2010 / Richard Curtis
Issue: 4260 / Categories: Comment & Analysis
Can you spare some time, asks RICHARD CURTIS


  • A summary of the case of MR Brookes.
  • The practical lessons to be learnt from the First-tier Tribunal’s decision.
  • Are you obliged to have or recommended to have appointed an alternate?
  • Advice from the ATT CIOT ICAEW and FTA.
  • What matters should be covered by the tax practitioner’s agreement with the alternate?

It’s easy to forget in our day-to-day dealings in tax – the haze of seeing clients dealing with the tax returns PAYE liability calculation and tax planning that takes up the time of most practitioners – that it’s law that underpins what we do and that it is the legalities of matters rather than the practicalities that are really important.

Perhaps that’s why I find tax cases so much more interesting now than I...

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