A. Yes. Such tax planning advice, in the course of a business as an accountant, would not make a person an MSC provider.
A. No. To the extent that a firm of accountants is in the business of being accountants, then services provided to clients providing their services through service companies would not result in the accountants being MSC providers.
However, if a firm of accountants carries on a distinct business of promoting or facilitating the use of companies to provide the services of individuals, then to that extent they would be an MSC provider.
A. No. To be an MSC provider a person must be carrying on a business of promoting or facilitating the use of companies to provide the services of individuals. The mere fact that a firm of accountants has a large client base of service companies is not in itself an indicator of the nature of the business.
A. No. There is a clear distinction between a person who promotes themselves or their business, and a person who is in the business of promoting the use of companies to provide the services of individuals.
A. No. There is a distinct difference between the provision of independent, tailored advice to a client who considers it fully before accepting or rejecting it, and a person who simply supplies a standard product which a client accepts.
A. No. Persons who promote or facilitate companies generally do not fulfil the criterion of section 61B(1)(d).
A. No. Simply because a person is not exempt by virtue of section 61B(3) does not mean that they are an MSC provider involved with a client company. For that to happen a person must fulfil wholly the criterion of section 61B(1)(d) which links directly to section 61B(2).
