If a system of registration of tax agents is introduced by the Government it must be overseen by an independent body, says the President of the Association of Taxation Technicians (ATT).

From the May 2012 exam e-assessments will replace the paper on 'Practice, Administration and Ethics'. In addition some of the papers have been renamed and renumbered.

As more information emerges about the Business Records Checks programme, it is apparent that members will have some difficult decisions to take when advising clients who receive a letter from HMRC requesting an appointment. Should you recommend