Chapter 12 PRPG Advertising, publicity and promotion Flashcards
12.1 General Principles
A member must not obtain professional work for themselves, another member or anyone else in a manner which is unprofessional. A member may seek publicity for their achievements and services and can advertise their products and services subject to applicable laws. Advertisement must not:
• reflect adversely on the CIOT/ATT, a member, a firm or other member of the tax profession
• discredit the services offered by others
• be misleading, either directly or by implication
• fail to comply with regulatory or legislative requirements, like the standards and requirements of the Advertising Standards Authority’s code
• breach client confidentiality
• amount to harassment
• the advertisement must copy others, it must be clearly distinguishable
If a member is storing personal client information for marketing purposes, they should ensure they comply with their obligations under the relevant data protection legislation.
12.2 Marketing
The practice of marketing or instigating an unsolicited approach to a non-client with a view to obtain professional work is not itself unprofessional conduct. However repeated unsolicited approaches may be considered unprofessional.
12.3 Promotion
Under the standards for tax planning in PCRT a member must not:
Promote tax planning arrangements or structures that set out to achieve results that are contrary to the clear intention of parliament in relevant legislation or are highly artificial or highly contrived and seek to exploit shortcomings within the relevant legislation.
12.4 Practising designations
Member should not use the designatory letters or refer to themselves as a member of the CIOT/ATT or CTA etc unless authorised to do so. A firm can only describe themselves as Chartered Tax Advisers or Taxation Technicians providing, they comply with the regulations set out on the CIOT/ATT websites.
12.5 Coats of arms, logos and badges
The coats of arms of the CIOT/ATT are exclusive properties and must not be reproduced. They are trademarked and can only be reproduced or used with the permission of the CIOT/ATT.
12.6 Fees
If a reference is made in promotion material to fees, the basis on which fees are calculated should not be misleading
