Connected entities/ aggregated turnover: traps.

The article discusses some of the issues that may cause some concessional tax provisions to be inapplicable. It mentions that tax advisers must comprehend a client's whole group of entities to determine whether concessional tax provisions they are advising are available to the clients. All entities and their advisers must come together to determine the connected entities and if there is a need to restructure for the future with regard to the integrity and anti-avoidance provisions.