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Session 3.4 When is professional practice income alienable?
With Brian Richards, CTA, Richards Advisory



This presentation 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 to be 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? and
  •  How does Part IVA affect alienation of professional practice income?
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  About the speaker