maintenance

Become a Member
Resources
Insights
Events
Education
Membership
About us
Contact us
  Miscellaneous 2020

Session 3.4 When is professional practice income alienable?

Published Date: 11 Mar 2020

 

Sorry, this content is for subscriber only.

To get access to this and 25,000 other premium articles, books, videos and webinars sign up toour members program.

Already a Member? Login Now

Subscribe Now

Already a Member? Login Now

This video examines what the case law says about when professional practice income can be alienated to entities other than the individual professional in light of current rules of practice and ethical guidelines. Issues that were considered include:
  • the case law, from Peate through Galland to Gulland, Watson and Pincus and beyond
  • what are the key features to look out for?
  • does size matter and from what perspectives?
  • how does Part IVA affect alienation of professional practice income?
Author(s)

Details

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Tags

Miscellaneous 2020

Share this page