Simon Letherman

Simon Letherman

A&O Shearman

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Personal Liability for Senior Accounting Officers Over Tax Accounting Arrangements— First Court Decision Provides a Cautionary...

The UK Senior Accounting Officer (SAO) regime was brought in by the Finance Act 2009 and requires large companies and groups to identify the individual who is responsible for certifying to the UK tax authority (HMRC) each...more

8/28/2017  /  Accountants , Accounting , Corporate Officers , Corporate Taxes , HMRC , Personal Liability , UK
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