Accountants
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
Failure to produce documents
Fees
Form of authority to act on VAT matters
Fraudulent evasion of tax
Late returns, reasonable excuse
Legal professional privilege
Generally
Lien over documents
Misdeclaration penalty, reasonable excuse
Defective work
Inaccurate advice
Offences
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