Tax and legal advice from a sin\u00adgle source: whe\u00adre law and tax go hand in hand<\/p>\n\n\n\n
A typi\u00adcal pro\u00adcess in many com\u00adpa\u00adnies: a soli\u00adci\u00adtor drafts the artic\u00adles of asso\u00adcia\u00adti\u00adon, whilst the tax advi\u00adser hand\u00adles the book\u00adkee\u00adping and tax returns. Both car\u00adry out their work meti\u00adcu\u00adlous\u00adly. Nevert\u00adhel\u00adess, money can be lost pre\u00adcis\u00ade\u00adly whe\u00adre their are\u00adas of respon\u00adsi\u00adbi\u00adli\u00adty over\u00adlap. The tax advi\u00adser often does not see the con\u00adtract until it has been signed. The soli\u00adci\u00adtor is fre\u00adquent\u00adly una\u00adwa\u00adre of the company\u2019s figu\u00adres in detail and can\u00adnot always assess the tax impli\u00adca\u00adti\u00adons of a par\u00adti\u00adcu\u00adlar clause.<\/p>\n\n\n\n
Tax impli\u00adca\u00adti\u00adons rare\u00adly only ari\u00adse when fil\u00ading a tax return. In most cases, they are deter\u00admi\u00adned as soon as a con\u00adtract is con\u00adcluded, a com\u00adpa\u00adny is incor\u00adpo\u00adra\u00adted or a busi\u00adness is res\u00adtruc\u00adtu\u00adred. Using examp\u00adles, we show whe\u00adre legal struc\u00adtu\u00adring deter\u00admi\u00adnes the tax lia\u00adbi\u00adli\u00adty, what \u2018one-stop advice\u2019 means in prac\u00adti\u00adce, and whe\u00adre its limits lie. Anyo\u00adne wis\u00adhing to know what a tax advi\u00adser and a spe\u00adcia\u00adlist soli\u00adci\u00adtor in tax law are respec\u00adtively per\u00admit\u00adted to do will find this infor\u00adma\u00adti\u00adon in our artic\u00adle Tax advi\u00adser or spe\u00adcia\u00adlist soli\u00adci\u00adtor in tax law<\/a>.<\/p>\n\n\n\n Tax law is lin\u00adked to cir\u00adcum\u00ads\u00adtances that have alre\u00ada\u00addy been legal\u00adly estab\u00adlished: con\u00adtracts, share\u00adhol\u00adders\u2019 reso\u00adlu\u00adti\u00adons, purcha\u00adse pri\u00adces and sala\u00adry agree\u00adments. Once the\u00adse have been laid down and imple\u00admen\u00adted, it is vir\u00adtual\u00adly impos\u00adsi\u00adble to amend them for tax pur\u00adpo\u00adses. As a gene\u00adral rule, the tax aut\u00adho\u00adri\u00adties do not reco\u00adg\u00adni\u00adse agree\u00adments inten\u00added to have retro\u00ads\u00adpec\u00adti\u00adve effect, apart from excep\u00adti\u00adons pro\u00advi\u00added for by law, such as in the case of com\u00adpa\u00adny con\u00adver\u00adsi\u00adons. The tax advi\u00adser can then only explain what has hap\u00adpen\u00aded; he can no lon\u00adger influence the outcome.<\/p>\n\n\n\n A simp\u00adle exam\u00adp\u00adle illus\u00adtra\u00adtes just how quick\u00adly this can hap\u00adpen: two busi\u00adness owners agree on a pri\u00adce of 50,000 euros wit\u00adhout making any arran\u00adge\u00adments regar\u00adding VAT. Accor\u00adding to estab\u00adlished case law, VAT is then dee\u00admed to be included in the pri\u00adce in cases of doubt. The sel\u00adler must pay around 8,000 euros in VAT and is left with a net sum of around 42,000 euros ins\u00adtead of the expec\u00adted 50,000 euros. Legal\u00adly, the con\u00adtract is valid; eco\u00adno\u00admic\u00adal\u00adly, howe\u00adver, the sel\u00adler is short of around 8,000 euros.<\/p>\n\n\n\n The choice of legal form is a legal decis\u00adi\u00adon with signi\u00adfi\u00adcant tax impli\u00adca\u00adti\u00adons. In the case of sole trad\u00aders and part\u00adner\u00adships, pro\u00adfits are taxed at the owners\u2019 and part\u00adners\u2019 per\u00adso\u00adnal inco\u00adme tax rates. Trade tax, which is paya\u00adble by com\u00admer\u00adcial enter\u00adpri\u00adses, is lar\u00adge\u00adly off\u00adset against inco\u00adme tax (Sec\u00adtion 35 of the Inco\u00adme Tax Act (EStG)). In the case of a limi\u00adt\u00aded lia\u00adbi\u00adli\u00adty com\u00adpa\u00adny (GmbH), the com\u00adpa\u00adny initi\u00adal\u00adly pays cor\u00adpo\u00adra\u00adti\u00adon tax and trade tax; the share\u00adhol\u00adders are only taxed on the divi\u00addends they recei\u00adve. Which form is more favoura\u00adble depends, among\u00adst other things, on how much pro\u00adfit is to be retai\u00adned within the com\u00adpa\u00adny and how high the share\u00adhol\u00adders\u2019 other inco\u00adme is. Gene\u00adral part\u00adner\u00adships, pro\u00adfes\u00adsio\u00adnal part\u00adner\u00adships and regis\u00adtered civil-law part\u00adner\u00adships (GbR) may, upon appli\u00adca\u00adti\u00adon, even be taxed as a cor\u00adpo\u00adra\u00adti\u00adon (Sec\u00adtion 1a of the Cor\u00adpo\u00adra\u00adti\u00adon Tax Act (KStG)).<\/p>\n\n\n\n The legal form alo\u00adne is not enough. The artic\u00adles of asso\u00adcia\u00adti\u00adon set out the rules gover\u00adning pro\u00adfit dis\u00adtri\u00adbu\u00adti\u00adon, with\u00addra\u00adwals, sever\u00adance pay\u00adments and suc\u00adces\u00adsi\u00adon. Each of the\u00adse clau\u00adses has tax impli\u00adca\u00adti\u00adons. This is par\u00adti\u00adcu\u00adlar\u00adly evi\u00addent in the case of a share\u00adhol\u00adder-mana\u00adging direc\u00adtor of a GmbH:<\/p>\n\n\n\n The artic\u00adles of asso\u00adcia\u00adti\u00adon, the mana\u00adging director\u2019s con\u00adtract and tax mat\u00adters should the\u00adr\u00ade\u00adfo\u00adre all be dis\u00adcus\u00adsed tog\u00ade\u00adther. Find out more on our page about Com\u00admer\u00adcial and Com\u00adpa\u00adny Law<\/a>.<\/p>\n\n\n\n Anyo\u00adne who trans\u00adfers a sole trader busi\u00adness into a limi\u00adt\u00aded lia\u00adbi\u00adli\u00adty com\u00adpa\u00adny (GmbH), mer\u00adges com\u00adpa\u00adnies or spins off part of a busi\u00adness is sub\u00adject to two pie\u00adces of legis\u00adla\u00adti\u00adon at the same time. The Trans\u00adfor\u00adma\u00adti\u00adon Act governs the legal pro\u00adcess of the res\u00adtruc\u00adtu\u00adring. The Trans\u00adfor\u00adma\u00adti\u00adon Tax Act deter\u00admi\u00adnes whe\u00adther hid\u00adden reser\u00adves are sub\u00adject to tax in the process.<\/p>\n\n\n\n In many cases, a con\u00adver\u00adsi\u00adon can be car\u00adri\u00aded out on a tax-neu\u00adtral basis at book value, but only upon appli\u00adca\u00adti\u00adon and sub\u00adject to con\u00addi\u00adti\u00adons that must alre\u00ada\u00addy be met at the legal plan\u00adning stage:<\/p>\n\n\n\n In addi\u00adti\u00adon, the\u00adre are obli\u00adga\u00adti\u00adons under employ\u00adment law, such as informing employees when their employ\u00adment con\u00adtracts are trans\u00adfer\u00adred. Find out more on our page on Right of con\u00adver\u00adsi\u00adon<\/a>.<\/p>\n\n\n\n When it comes to VAT, the absence of a con\u00adtrac\u00adtu\u00adal clau\u00adse can cost you money very quick\u00adly. Here are two real-life examples.<\/p>\n\n\n\n The let\u00adting of com\u00admer\u00adcial pre\u00admi\u00adses is, in prin\u00adci\u00adple, exempt from VAT. Howe\u00adver, if the owner lets the pre\u00admi\u00adses to ano\u00adther busi\u00adness owner for use in that busi\u00adness, they may opt to be sub\u00adject to VAT (Sec\u00adtion 9 of the Ger\u00adman VAT Act (UStG)). This is par\u00adti\u00adcu\u00adlar\u00adly wort\u00adhwhile if they wish to deduct input VAT ari\u00adsing from the con\u00ads\u00adtruc\u00adtion, purcha\u00adse or main\u00adten\u00adan\u00adce of the pro\u00adper\u00adty. For most buil\u00addings, this opti\u00adon is only per\u00admit\u00adted if the ten\u00adant uses the pre\u00admi\u00adses exclu\u00adsi\u00adve\u00adly for tran\u00adsac\u00adtions that do not pre\u00adclude the deduc\u00adtion of input VAT (Sec\u00adtion 9(2) of the Ger\u00adman Value Added Tax Act). The tax aut\u00adho\u00adri\u00adties allow a de mini\u00admis thres\u00adhold of five per cent in this regard. This is not usual\u00adly the case for a doctor\u2019s sur\u00adgery or an insu\u00adrance broker.<\/p>\n\n\n\n If such a ten\u00adant moves in at a later date, or if the cur\u00adrent ten\u00adant chan\u00adges the natu\u00adre of their busi\u00adness, the land\u00adlord may lose part of their input tax. For buil\u00addings, the input tax deduc\u00adtion is tra\u00adcked over a peri\u00adod of ten years (Sec\u00adtion 15a of the Ger\u00adman Value Added Tax Act (UStG)). The ten\u00adan\u00adcy agree\u00adment should the\u00adr\u00ade\u00adfo\u00adre sti\u00adpu\u00adla\u00adte three things: that the rent is paya\u00adble plus VAT, the pur\u00adpo\u00adses for which the ten\u00adant is per\u00admit\u00adted to use the pre\u00admi\u00adses, and that the ten\u00adant must noti\u00adfy the land\u00adlord of any chan\u00adge in their busi\u00adness acti\u00advi\u00adties and com\u00adpen\u00adsa\u00adte the land\u00adlord for any resul\u00adting loss. Find out more on our page about Ten\u00adan\u00adcy law<\/a>.<\/p>\n\n\n\n If a com\u00adpa\u00adny or a sepa\u00adra\u00adte\u00adly mana\u00adged busi\u00adness is sold in its enti\u00adre\u00adty to an entre\u00adpre\u00adneur who con\u00adti\u00adnues to run it, no VAT is paya\u00adble (Sec\u00adtion 1(1a) of the Ger\u00adman VAT Act (UStG)). If the sel\u00adler nevert\u00adhel\u00adess char\u00adges VAT, they are lia\u00adble for it under Sec\u00adtion 14c of the Ger\u00adman VAT Act (UStG), and the buy\u00ader can\u00adnot deduct it as input tax. Con\u00adver\u00adse\u00adly, VAT beco\u00admes paya\u00adble if the con\u00addi\u00adti\u00adons for a busi\u00adness trans\u00adfer are not met after all and nobo\u00addy had anti\u00adci\u00adpa\u00adted this. A con\u00adtract of sale should spe\u00adci\u00adfy, for both sce\u00adna\u00adri\u00ados, who bears the tax and how any sub\u00adse\u00adquent cor\u00adrec\u00adtions are to be made.<\/p>\n\n\n\n In the gene\u00adral civil law<\/a> The same appli\u00ades to any major con\u00adtract: whe\u00adther a pri\u00adce is meant to be net or gross must be expli\u00adcit\u00adly sta\u00adted in the text.<\/p>\n\n\n\n A tax audit is, first and fore\u00admost, a tax pro\u00adce\u00addu\u00adre. The busi\u00adness owner must coope\u00adra\u00adte, pro\u00advi\u00adde docu\u00admen\u00adta\u00adti\u00adon and ans\u00adwer ques\u00adti\u00adons. If, during the audit, sus\u00adpi\u00adci\u00adon ari\u00adses of a tax offence, the situa\u00adti\u00adon chan\u00adges fun\u00adda\u00admen\u00adtal\u00adly. The audi\u00adtor must noti\u00adfy the depart\u00adment respon\u00adsi\u00adble for admi\u00adnis\u00adtra\u00adti\u00adve fines and cri\u00admi\u00adnal mat\u00adters and may only con\u00adti\u00adnue the inves\u00adti\u00adga\u00adti\u00adon with the busi\u00adness owner regar\u00adding the\u00adse facts once they have been infor\u00admed that cri\u00admi\u00adnal pro\u00adcee\u00addings have been initia\u00adted (Sec\u00adtion 10(1) BpO, Sec\u00adtion 397 AO). From this point at the latest, coer\u00adci\u00adve mea\u00adsu\u00adres are pro\u00adhi\u00adbi\u00adted if they would requi\u00adre the busi\u00adness owner to incri\u00admi\u00adna\u00adte them\u00adsel\u00adves (Sec\u00adtion 393(1) AO). Howe\u00adver, the tax office may then esti\u00adma\u00adte the basis for taxa\u00adti\u00adon. Any infor\u00adma\u00adti\u00adon the busi\u00adness owner pro\u00advi\u00addes at this stage may be used against them in cri\u00admi\u00adnal proceedings.<\/p>\n\n\n\n It is par\u00adti\u00adcu\u00adlar\u00adly during this pha\u00adse that it pays off if tax argu\u00adments and cri\u00admi\u00adnal defence stra\u00adtegy are coor\u00addi\u00adna\u00adted rather than deve\u00adlo\u00adped sepa\u00adra\u00adte\u00adly by two dif\u00adfe\u00adrent law firms. An excep\u00adti\u00adon appli\u00ades if the tax returns in ques\u00adti\u00adon were pre\u00adpared by the advi\u00adsing law firm its\u00adelf: in that case, the firm may be cal\u00adled as a wit\u00adness during the pro\u00adcee\u00addings, and an inde\u00adpen\u00addent defence is usual\u00adly the bet\u00adter solu\u00adti\u00adon. You can find out more about this, inclu\u00adding vol\u00adun\u00adt\u00ada\u00adry dis\u00adclo\u00adsure, on our page at Tax law and cri\u00admi\u00adnal tax law<\/a>.<\/p>\n\n\n\n Even in the case of dis\u00adpu\u00adtes and out\u00adstan\u00adding claims, every legal step has tax impli\u00adca\u00adti\u00adons. If a cla\u00adim turns out to be uncoll\u00adec\u00adti\u00adble, the VAT must be adjus\u00adted (Sec\u00adtion 17(2) of the Ger\u00adman VAT Act), and com\u00adpa\u00adnies that prepa\u00adre finan\u00adcial state\u00adments must wri\u00adte down the cla\u00adim in their annu\u00adal accounts. If a legal dis\u00adpu\u00adte ends in a sett\u00adle\u00adment, it depends on what the pay\u00adment is for: a pay\u00adment for ser\u00advices ren\u00adde\u00adred con\u00adsti\u00adtu\u00adtes con\u00adside\u00adra\u00adti\u00adon sub\u00adject to VAT, whe\u00adre\u00adas genui\u00adne com\u00adpen\u00adsa\u00adti\u00adon for dama\u00adges does not. The text of the sett\u00adle\u00adment should cle\u00adar\u00adly reflect this and spe\u00adci\u00adfy whe\u00adther the amount is paya\u00adble plus VAT. In the absence of such a pro\u00advi\u00adsi\u00adon, the reci\u00adpi\u00adent must, in case of doubt, pay VAT on the sett\u00adle\u00adment amount. We descri\u00adbe how we enforce claims, from the first remin\u00adder let\u00adter through to enforce\u00adment, on our page on Cre\u00addit manage\u00adment<\/a>.<\/p>\n\n\n\n We explo\u00adre just how clo\u00adse\u00adly employ\u00adment law and tax are lin\u00adked \u2013 for exam\u00adp\u00adle, in rela\u00adti\u00adon to sever\u00adance pay\u00adments, ter\u00admi\u00adna\u00adti\u00adon agree\u00adments and bogus self-employ\u00adment \u2013 in a sepa\u00adra\u00adte artic\u00adle: Employ\u00adment law and tax advice under one roof<\/a>. For infor\u00adma\u00adti\u00adon on the han\u00addo\u00adver of a fami\u00adly busi\u00adness, see our artic\u00adle on Busi\u00adness suc\u00adces\u00adsi\u00adon in Flens\u00adburg<\/a>.<\/p>\n\n\n\n For us, \u2018one-stop advice\u2019 does not sim\u00adply mean that a soli\u00adci\u00adtor and a tax advi\u00adser are based in the same office. Ina Ree\u00adse is a soli\u00adci\u00adtor, a spe\u00adcia\u00adlist in tax law and a tax advi\u00adser, all rol\u00adled into one. She has been run\u00adning her prac\u00adti\u00adce in Flens\u00adburg and Harris\u00adlee sin\u00adce 2000. For cli\u00adents, this has very prac\u00adti\u00adcal implications:<\/p>\n\n\n\n Con\u00adsul\u00adta\u00adti\u00adons are available in Ger\u00adman, Eng\u00adlish and Spanish.<\/p>\n\n\n\n A one-stop con\u00adsul\u00adtancy ser\u00advice does not mean that a law firm can hand\u00adle ever\u00ady\u00adthing on its own. Some limi\u00adta\u00adti\u00adons are laid down by law, whilst others ari\u00adse from the natu\u00adre of the firm\u2019s specialisation:<\/p>\n\n\n\n Not auto\u00adma\u00adti\u00adcal\u00adly. The Tax Advi\u00adsers\u2019 Remu\u00adne\u00adra\u00adti\u00adon Regu\u00adla\u00adti\u00adons app\u00adly to tax returns and book\u00adkee\u00adping, whilst the Lawy\u00aders\u2019 Remu\u00adne\u00adra\u00adti\u00adon Act appli\u00ades to appeals, pro\u00adcee\u00addings befo\u00adre the tax courts and cri\u00admi\u00adnal pro\u00adcee\u00addings, regard\u00adless of who car\u00adri\u00ades out the work. Dif\u00adfe\u00adrent remu\u00adne\u00adra\u00adti\u00adon arran\u00adge\u00adments are pos\u00adsi\u00adble. Whe\u00adre sepa\u00adra\u00adte advi\u00adsers are invol\u00adved, howe\u00adver, this crea\u00adtes addi\u00adtio\u00adnal work if both need to fami\u00adlia\u00adri\u00adse them\u00adsel\u00adves with the same facts and coor\u00addi\u00adna\u00adte with one ano\u00adther. We will dis\u00adcuss the bil\u00adling arran\u00adge\u00adments befo\u00adre the enga\u00adge\u00adment begins.<\/p>\n\n\n\n No. You can also enga\u00adge us spe\u00adci\u00adfi\u00adcal\u00adly for a one-off assign\u00adment, a tax audit or a dis\u00adpu\u00adte. If you wish to ent\u00adrust us with your ongo\u00ading tax affairs in their enti\u00adre\u00adty, you are wel\u00adco\u00adme to do so. We will then coor\u00addi\u00adna\u00adte the han\u00addo\u00adver of the pre\u00advious year\u2019s data in an orga\u00adnis\u00aded manner.<\/p>\n\n\n\n In a joint prac\u00adti\u00adce, peo\u00adp\u00adle with dif\u00adfe\u00adrent qua\u00adli\u00adfi\u00adca\u00adti\u00adons work tog\u00ade\u00adther. This can work well, but it requi\u00adres them to liai\u00adse with one ano\u00adther on an ongo\u00ading basis. In our prac\u00adti\u00adce, legal and tax assess\u00adments are car\u00adri\u00aded out by the same person.<\/p>\n\n\n\n For an initi\u00adal assess\u00adment, the rele\u00advant con\u00adtracts or drafts, the latest annu\u00adal accounts or tax assess\u00adment noti\u00adce and, whe\u00adre appli\u00adca\u00adble, cor\u00adre\u00adspon\u00addence from the tax office are usual\u00adly suf\u00adfi\u00adci\u00adent. We will cla\u00adri\u00adfy what else is requi\u00adred during the initi\u00adal consultation.<\/p>\n\n\n\n Are you plan\u00adning to draw up a con\u00adtract, car\u00adry out a reor\u00adga\u00adni\u00adsa\u00adti\u00adon, or have you recei\u00adved a let\u00adter from the tax office?<\/strong> During an initi\u00adal con\u00adsul\u00adta\u00adti\u00adon las\u00adting around 15 minu\u00adtes, we will dis\u00adcuss what the mat\u00adter is about and which legal and tax issues should be cla\u00adri\u00adfied first. Get in touch now<\/a><\/p>\n\n\n\n Many tax impli\u00adca\u00adti\u00adons are not deter\u00admi\u00adned in the tax return, but are deci\u00added before\u00adhand in the con\u00adtract. Using examp\u00adles from com\u00adpa\u00adny law, cor\u00adpo\u00adra\u00adte res\u00adtruc\u00adtu\u00adring, ten\u00adan\u00adcy law and tax audits, we demons\u00adtra\u00adte whe\u00adre law and tax go hand in hand.<\/p>","protected":false},"author":1,"featured_media":1604,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"wp_typography_post_enhancements_disabled":false,"footnotes":""},"categories":[14],"tags":[230,403,405,402,401,349,156,404],"class_list":["post-1603","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-allgemeines","tag-betriebspruefung","tag-doppelqualifikation","tag-gesellschaftsvertrag","tag-rechtsberatung","tag-steuerberatung","tag-steuerstrafrecht","tag-umsatzsteuer","tag-umwandlung"],"_links":{"self":[{"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/posts\/1603","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/comments?post=1603"}],"version-history":[{"count":1,"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/posts\/1603\/revisions"}],"predecessor-version":[{"id":1605,"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/posts\/1603\/revisions\/1605"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/media\/1604"}],"wp:attachment":[{"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/media?parent=1603"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/categories?post=1603"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/tags?post=1603"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}The problem lies at the interface<\/h2>\n\n\n\n
Incorporation and legal form: deciding on liability and tax together<\/h2>\n\n\n\n
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Restructuring: Law on corporate conversions and tax law relating to corporate conversions<\/h2>\n\n\n\n
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Contracts with VAT implications<\/h2>\n\n\n\n
Commercial tenancy: the VAT option<\/h3>\n\n\n\n
Sale of a business: Sale of the business as a whole<\/h3>\n\n\n\n
When a tax audit turns into criminal proceedings<\/h2>\n\n\n\n
Disputes and Settlements: Civil Law Meets Accountancy<\/h2>\n\n\n\n
What \u201eall under one roof\u201c means in practice<\/h2>\n\n\n\n
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Where the boundaries lie<\/h2>\n\n\n\n
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Checklist: When legal and tax matters need to be discussed together<\/h2>\n\n\n\n
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Frequently Asked Questions<\/h2>\n\n\n\n
Is a one-stop consultancy service more expensive than two separate consultants?<\/h3>\n\n\n\n
Do I need to change my current tax adviser?<\/h3>\n\n\n\n
What is the difference between this and a firm with solicitors and tax advisers?<\/h3>\n\n\n\n
What documents do I need for an initial interview?<\/h3>\n\n\n\n
In summary<\/h2>\n\n\n\n
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Sources<\/h3>\n\n\n\n
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