Finance Act: Current and previous versions that govern corporate taxation in the UK, providing the fundamental framework for tax calculations and obligations
Corporation Tax Act 2009: Legislation governing the calculation of income, profits, and gains for corporation tax purposes
Corporation Tax Act 2010: Legislation covering administration of corporation tax, including filing requirements and payment schedules
Taxes Management Act 1970: Framework for tax administration, including filing deadlines, penalties, and HMRC powers
ICAEW Code of Ethics: Professional standards and ethical requirements for chartered accountants in England and Wales
Professional Conduct in Relation to Taxation (PCRT): Guidelines for tax practitioners on professional standards and ethical behavior in tax practice
Money Laundering Regulations 2017: Requirements for client due diligence, risk assessment, and reporting of suspicious activities
Data Protection Act 2018 and UK GDPR: Requirements for handling, processing, and protecting client data and personal information
Companies Act 2006: Legal framework for company operations including filing requirements and director responsibilities
Tax Administration and Maintenance Act 2021: Recent legislation affecting tax administration and maintenance of tax records
Supply of Goods and Services Act 1982: Legislation governing service contracts and professional engagements
Consumer Rights Act 2015: Protection for clients in service contracts, if applicable to the engagement
Limitation Act 1980: Statutory time limits for bringing legal claims, relevant for professional liability provisions
