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Can you spare some time, asks RICHARD CURTIS
KEY POINTS
- 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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