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Notes Online Home 2023 Tax Schools Day 2 Taxation of professional clients
Dangers and opportunities where professional clients carry on a personal services business
This section of the notes looks at the Dangers and opportunities where professional clients carry on a personal services business, more specifically:
- When can a personal services business split personal exertion income with an associate
- Can personal exertion income from carrying on a personal services business be retained in a company
- Application of Part IVA to a ‘mum and dad’ partnership
- Tax planning for professional clients carrying on a personal services business
- Summary table of tax planning opportunities for professionals carrying on a personal services business