PCRT webinar – members questions on PCRT answered

By Technical Team on 23 Mar 2017

A revised version of Professional Conduct in Relation to Taxation comes into effect on 1 March 2017. All members were notified of these changes on 1 November 2016, and are particularly important as these new guidelines state that members “must not create, encourage or promote tax planning arrangements or structures that (i) set out to achieve results that are contrary to the clear intention of Parliament in enacting relevant legislation, and/or (ii) are highly artificial or highly contrived and seek to exploit shortcomings within the relevant legislation.”

The CIOT/ ATT webinar was held on Tuesday 14 February to discuss the background to these changes, and how they should be applied in practice.

Attached below are the corresponding slides and members Q&A.

Technical Team

Posted in: Technical News