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FRC Ethical Standard: Tax advocacy services

In view of the change in the FRC Ethical Standard (2016) (ES) wording on the provision of tax advocacy services to audited entities, what services can now be provided?

Issued: January 2017
Last reviewed: January 2017

ES5.97 prohibits the provision of tax services to audited entities relating to issues where this involves acting as an advocate if the issues are material to the financial statements being (or which will be) audited, or where the outcome of the tax issue is dependent on a current or future audit judgment. The ES prior to 2016 also included this prohibition, but included the words ‘before an appeals tribunal or court’. These words have now been deleted: what are the consequences of this?