Chapter VCM3070

Published date09 March 2016
Record NumberVCM3070
CourtHM Revenue & Customs
ITA07/S192(1)(f); ITA07/S303(1)(f)

The legislation excludes providing legal or accountancy services.

‘Legal services’ covers any services customarily provided by members of the legal profession, including the provision of legal advice and the drawing up of contracts and other documents.

‘Accountancy services’ covers any services customarily provided by qualified accountants, including the provision of tax advice and the preparation of tax returns.

In the case of...

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