The comments of the CIOT on the HMRC consultation on Working With Tax Agents: The next stage, sent to HMRC on 24 February 2010, are available to download here in Adobe (pdf) format. The consultation document, impact assessment and response document relating to the previous consultation are available to download here. The Institute's previous submission of 5 August 2009 is available at:
http://www.tax.org.uk/showarticle.pl?id=8064;n=3793 Also available here is the draft legislation on deliberate wrongdoing by tax agents, with commentary and explanatory note, which was published on 10 February 2010. To submit comments on that please see separate posting in Submissions for Comment at: http://www.tax.org.uk/showarticle.pl?id=9016&n=3793
Technical Team