SE03003 - Professional remuneration: is the engagement in a related area?
In deciding whether an office or employment is in a related
field the nature of the duties of the office or employment should
be compared with those of the practice conducted by the
individual/partnership and of the profession concerned. For
example, a solicitor who is Clerk to a body of Commissioners would
be in a field related to his profession and practice but not if he
were appointed chairman of a golf club. Likewise, a GP employed as
a part time NHS hospital doctor would be in a related field but not
if employed as a part time lecturer, lecturing in history.
Cases involving membership of public tribunals and trusts
should similarly be reviewed on their own merits by reference to
the particular facts of the appointment, practice and profession
concerned. Where a partner is involved and income from a public
tribunal or trust is to be pooled amongst the partners (i.e. the
third bullet in
SE03004 is satisfied), it may be accepted
that the appointment is in a related field if the partner is
appointed because of general business skills or experience rather
than to provide specific input in respect of his own
profession.
