• Do I need to check the underlying documentation when preparing a client’s tax return?
  
• When is the use of estimates acceptable
  
• What if your client wants to apply a different tax treatment to a transaction to the one you would recommend?

All these issues and more are addressed in the new Standards for the Provision of Taxation Services (Standards 3, 4 and 2 respectively). They aim to give practical advice on some of the more common issues that crop up when working as a tax practitioner.

The topics covered are

No. 1 Knowing your client
No. 2 Tax return filing positions
No. 3 Procedural aspects of preparing returns
No. 4 Use of estimates
No. 5 Departure from a previously agreed tax return filing position
No. 6 Knowledge of error: return preparation
No. 7 Knowledge of error: administrative proceedings
No. 8 Form and content of advice to taxpayers

We hope you find them useful; if you have any feedback or queries please contact Heather Brehcist, Standards Officer at hbrehcist@aol.com or on 0845 6003214.