The facts I have at present are:-
The taxpayer is an associate dentist engaged on a self-employed basis with his Principal. (Nothing unusual here- standard in dentistry)
However he's received advice from his current accountant to form a partnership with his wife, unusual as his wife is not a dentist.
This triggers the following initial concerns-
The contract can only be written between the Principal and the husband
The wife can only supply very limited contribution to the "partnership", even on a low profit share ratio.
Wording on the indemnity insurance policy and the BDA database.
(There will be many more, obviously)
Clearly the main reason is the use of the wife's tax allowance and basic rate band, as IR35 immediately threatens incorporation.
Husband a little concerned about this set-up and so am I. But has anyone come across anything like this before?
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