The landscape has changed significantly for practitioners contemplating an appropriate structure for their professional practise. This paper reviews the questions which you should consider, including:
- CGT changes announced in the budget: what impact these will have?
- service trusts: how have they survived their broadside?
- PSI regime: what are the implications
- goodwill: what are the issues?
- departure and arrival of 'partners': how do you cater for these?