Profession
30/06/1994
Query
Whether the activities of each of the following were carrying on a profession : 1) Public Relations co.; 2) Insurance broker; 3) Livestock auctioneering in a cattle mart; 4) Auctioneers/estate agents; 5) Quantity surveyors.
Decision
Whether professional services were provided was a question of fact but in the cases in question it was decided as follows : 1), 2), 3) were not; and 4) and 5) were.
Corporation Tax
Section 441, Taxes Consolidation Act, 1997
Origin: RLS Division
File ref:CTF101.1