For the purposes of these regulations,
I ‘Firm’ includes partnerships, companies and limited liability partnerships.
II ‘Principal’ means equity partners in firms, members of limited liability partnerships and directors of companies providing taxation services.
III ‘Voting rights’ means the right to vote on all or substantially all matters of substance at meetings of principals.
IV Words importing the masculine gender include the feminine gender, words in the singular include the plural and words in the plural include the singular.
1 Members wishing to use the Members' Logo must complete the application below.
2 The Members’ Logo may be used by a sole practitioner who is a member of the ATT.
3 The Members’ Logo may be used by a member of the ATT who is not a principal in a Firm only in the circumstances set out in 5b below.
4 The Members’ Logo may be used by a Firm under the terms and conditions set out in 4.1 below.
4.1 The Members’ Logo may be used by a Firm where:
a) at least 50% of the principals of the firm who are primarily engaged in the provision of tax consultancy and/or tax compliance services are ATT members; or,
b) at least 50% of the voting rights are held by ATT members.
subject to the ATT principals giving an undertaking that the Firm will comply with the ATT's professional rules and ethical standards. The ATT member principals will be held accountable by the ATT for their Firm’s professional behaviour. In the case of a complaint against the Firm the ATT member principals may be referred to The Taxation Disciplinary Board.
4.2 The ATT reserves the right to decline an application by a Firm to use the Members’ Logo.
4.3 The ATT reserves the right to withdraw the use of the Members’ Logo by a Firm.
4.4 The ATT principals may at any time apply to the ATT to withdraw the Firm’s authority to use the Members’ Logo. Where there is more than one ATT principal the application to withdraw will be automatically accepted if it is signed by all ATT member principals. In all other cases the application will be considered by the ATT.
5 The Members' Logo may only be reproduced on:
a) the professional stationery and promotional material of the ATT member or Firm authorised to use the Members’ Logo; and,
b) the personal business cards of an ATT member.
6 Professional stationery and promotional material’ in these regulations includes:
Professional notepaper, 'With compliments' slips, business cards, reports and report covers, practice brochures, publicity leaflets, advertisements, premises nameplates, e mail signature block and websites.
7 Reproduction on a member's private stationery is not permitted.
8 Reproduction of the Members' Logo must comply with the following regulations:
8.1 The Members' Logo should be printed in such colour or colours as prescribed by the ATT.
8.2 The Members' Logo must be reproduced, unaltered in any way, from artwork supplied by the ATT, in the size range 10-25mm.
8.3 Reproduction on a nameplate may be up to 150mm.
8.4 If the ATT Members' Logo is used in conjunction with other professional body badges, it must be of equal prominence.
8.5 The name of the member must be displayed with each use of the Members' Logo. Where used by a Firm authorised to do so, the name of the Firm must be displayed with each use of the Members' Logo.
9 Applicants to use the Members' Logo must give an undertaking to the ATT that they will comply with these regulations.
10 Permission to use the Members' Logo may lapse if
10.1 The applicant ceases to be a member;
10.2 Where the applicant is a Firm, the Firm ceases to meet the requirements of 4.1 of these regulations;
10.3 A breach of any of these regulations occurs.
11 Application may be made to renew a lapsed permission.
12 These regulations may be subject to change by the ATT as it shall from time to time decide.