There are two situations where we are able to obtain tax agent's files. They are known as Case A and Case B situations.

Case A situation

Case A situations are where we have issued a conduct notice, see CH182140, and any appeal rights against that notice have either expired or been exhausted.

Case B situation

Case B situations are where the individual has been convicted of an offence relating to tax that involves fraud or dishonesty, and the offence was committed after the individual became a tax agent. It does not matter whether they were still a tax agent when they committed the offence, and it is regardless of the capacity in which they committed the offence.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

No subscription?

Contact us to discuss your requirements.