Companies Act 2006: Primary UK legislation governing company law and corporate matters, relevant for understanding client's business structure and compliance obligations
Partnership Act 1890: Legislation governing partnerships in the UK, may be relevant if the client operates as a partnership or if the consulting firm is structured as one
Consumer Rights Act 2015: Legislation protecting consumer rights, applicable if providing tax consulting services to individual clients rather than businesses
Data Protection Act 2018: UK's implementation of data protection standards, including UK GDPR requirements, crucial for handling client's personal and financial information
Professional Conduct in Relation to Taxation (PCRT): Professional guidelines setting out the principles and standards for tax advisers in their professional work
Money Laundering Regulations 2017: Regulations requiring proper due diligence and monitoring procedures to prevent money laundering, mandatory for tax consultants
Proceeds of Crime Act 2002: Legislation dealing with money laundering and proceeds of crime, requiring reporting of suspicious activities
Terrorism Act 2000: Anti-terrorism legislation including provisions about terrorist financing that tax consultants must be aware of
Provision of Services Regulations 2009: Regulations implementing EU Services Directive, setting requirements for service providers including information obligations to clients
Limitation Act 1980: Statute setting time limits for legal claims, important for defining limitation periods in the engagement letter
Supply of Goods and Services Act 1982: Legislation governing contracts for services, including implied terms about reasonable care and skill
Financial Services and Markets Act 2000: Regulatory framework for financial services, may be relevant if tax advice touches on regulated financial activities
FRC Guidelines: Financial Reporting Council's guidelines on professional standards and ethics in financial services
HMRC Guidelines: Her Majesty's Revenue and Customs' specific guidelines and regulations regarding tax advice and compliance
Professional Indemnity Insurance Requirements: Regulatory requirements for maintaining adequate professional indemnity insurance coverage for tax consulting services
