Case study 1
Re-characterising a clinic fee split described as rent
An allied health practitioner received a percentage of collections from a clinic, documented as rent paid by the clinic. One country treated the receipts as property income and the other as business income, and the relief claim between them did not work. We examined who contracted with the patients, who held the indemnity and who bore the risk on the appointment book, and re-characterised the receipts as a share of practice income. The engagement produced amended returns on a consistent basis in both countries, a redrafted written agreement, and a relief claim that the two descriptions finally supported.
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Case study 2
Income streams sorted before any relief was claimed
A physiotherapist held a salaried hospital post, took private contract clinics across a border and received a share of collections from another site. Everything had been reported as a single self-employment figure. We separated the streams, characterised each under the rules of each country, and sourced them to where the work was performed. The engagement produced a schedule mapping every receipt to a stream, a country and a year, corrected returns on both sides, and a foreign credit claim built on that schedule rather than on one aggregated total.
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Case study 3
A mid-year move that both payrolls kept taxing
An allied health professional relocated part-way through the year and the former employer's payroll continued to operate until the contract formally ended, so both countries assessed the same months. We established the date residence changed from the facts on the ground, split the year there, and filed each side on the appropriate basis. The work produced amended assessments, relief for the period genuinely charged twice, and written instructions to both payroll departments so the following year would be run correctly from the start rather than corrected afterwards.
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Case study 4
Deciding whether a shared practice had become a partnership
A pair of practitioners split costs, shared a waiting list and divided what was left, with no written agreement between them. One country's rules pointed to a partnership carrying on business, while the other side of the file had been reported as independent sole traders. We tested the arrangement against the partnership indicators each jurisdiction applies and documented the conclusion. The engagement produced a written agreement reflecting how the practice actually operates, a consistent filing position on both sides, and a clear answer to the question of which entity, if any, has a taxable presence where.
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Case study 5
Agency statements replaced by the practitioner's own day record
A locum therapist had worked through an agency that reported a net amount to one country only, although the placements had been on both sides of a border. The return followed the statement and understated one source. We built a placement record from rotas, timesheets and travel documents, allocated each block of work to a country and a year, and reconciled it back to the agency totals. The engagement produced a documented day record, a corrected allocation of income between the two countries, and a relief claim supported by evidence rather than by an agency summary.
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Case study 6
Contract redrawn where both countries disagreed on employment status
The same engagement was treated as employment by one revenue authority and as self-employment by the other, so the practitioner faced payroll deductions in one country and business filing in the other on identical income. We set out the substance, including control over hours, who supplied equipment and premises, who carried indemnity and whether substitution was permitted, and argued the status on those facts where it was wrong. The work produced a determination on file, a corrected filing history, and a replacement contract whose terms match how the arrangement is actually performed.
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Case study 7
An Estate That Cannot Distribute Until the Clearance Comes
An executor who distributes before the clearance certificate can be held personally liable for what is later assessed. The file prepares the final return and the estate return, and applies for the clearance in the order that lets the estate close.
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Case study 8
Moving Money Out of India and the Certificates It Needs
A remittance out of India needs its tax position certified before the bank will process it. The file establishes the character of the funds, produces the certification, and keeps the position consistent with the returns already filed.
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