VCM3070 - Excluded activities: providing legal or accountancy services
ITA07/S192(1)(f); ITA07/S303(1)(f)
The legislation excludes providing legal or accountancy services.
바카라 사이트˜Legal services바카라 사이트™ 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.
바카라 사이트˜Accountancy services바카라 사이트™ covers any services customarily provided by qualified accountants, including the provision of tax advice and the preparation of tax returns.
In the case of Castleton Management Services Ltd v Kirkwood (SpC 276) the company바카라 사이트™s activity was to supply the service of accountants. It was decided that the trade of supplying an accountant is within the supply of accountancy services and is not a qualifying trade.