C1. Identify and advise on the types of investment and other expenditure that will result in a reduction in tax liabilities for an individual and/or a business.
C2. Advise on legitimate tax planning measures, by which the tax liabilities arising from a particular situation or course of action can be mitigated.
C3. Advise on the appropriateness of such investment, expenditure or measures given a particular taxpayer’s circumstances or stated objectives.
C4. Advise on the mitigation of tax in the manner recommended by reference to numerical analysis and/or reasoned argument.
C5. Be aware of the ethical and professional issues arising from the giving of tax planning advice.
C6. Be aware of and give advice on current issues in taxation.