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Corporate Taxes › Accountants › Accounting

A&O Shearman

Personal Liability for Senior Accounting Officers Over Tax Accounting Arrangements— First Court Decision Provides a Cautionary...

A&O Shearman on

The UK Senior Accounting Officer (SAO) regime was brought in by the Finance Act 2009 and requires large companies and groups to identify the individual who is responsible for certifying to the UK tax authority (HMRC) each...more

K&L Gates LLP

‘Horizon scanning’: is a ‘Top-Level’ Firm Required to See Further?

K&L Gates LLP on

This case involved allegations of professional negligence in the context of tax planning advice, and saw the application of reasonably familiar principles. Whilst these cases always depend on their facts, the decision may...more

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