ÀÏ˾»úÎçÒ¹¸£Àû

This guidance note explains the practical considerations when taking on a trust client, including gathering information and defining the terms of the engagement.

Tax advisers may be the trustees of a trust, be acting as advisers to the trustees or be engaged by other professionals such as solicitors to deal with annual accounts and tax returns. Many of the considerations are the same, but this guidance note focuses on the role of the accountant or tax practitioner who is acting directly for the trustees.