– see also Professional advice

Annual leave, parenting leave, sick leave, weekends and public holidays: paras. 27(2) and (3)

As office holders

Breach of contract

Charge to tax

Defrauding the Revenue

Direct repayment of VAT to

Dishonest conduct of tax agents

– see Agents

Failure to produce documents


Form of authority to act on VAT matters

Fraudulent evasion of tax

Late returns, reasonable excuse

Legal professional privilege


Lien over documents

Misdeclaration penalty, reasonable excuse

Defective work

Inaccurate advice


Papers, powers to call for

Place of supply of services to non-business customers outside EU

Profession or employment

Professional negligence

Relationship to

Tax treatment

Termination payments

Top tips for, submitting application form

Trustee of maintenance fund

Viability studies, input tax

Wilful default