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No matter how careful or how well a professional may run their practice, and even though they may never provide negligent advice, they can still be exposed to the acts of others such as a partner or an employee.

Each partner is jointly liable for the debts of the partnership so that if a taxpayer is a partner in an accounting partnership and one of the taxpayer’s partners acts negligently, the taxpayer will be jointly liable for any damages awarded against the partnership.

For a professional, such as an accountant, this means minimising the risk of a professional negligence suit by keeping up to date by way of continuing professional education, reading etc, taking extreme care when providing advice and seeking help from experts when needed.

In the case of a manufacturer this includes having systems in place to minimise the chance of a faulty product from being produced, completing orders and complying with contracts on time and having a safe working environment to minimise injuring employees.

You should discuss your tax affairs with a tax professional before entering into any financial transaction with tax implications.

This is an administrative proceeding pursuant to the Uniform Domain Name Dispute Resolution Policy ("the Policy") of the Internet Corporation for Assigned Names and Numbers ("ICANN"), in accordance with the ICANN Rules for the Policy ("the Rules") and the Supplemental Rules for the Policy ("the Supplemental Rules") of e Resolution. Parties and Contested Domain Name The complainant is Global Print Exchange Pte. The disputed domain name is and the registrar is Network Solutions Inc., of Herndon, Virginia, USA. Procedural History The complaint was filed on-line through e Resolution's Website on July 4, 2000 and in hard copy on July 12, 2000. Upon receiving all the required information, e Resolution's clerk proceeded to confirm the identity of the registrar for the contested domain name; verify the registrar's Whois database and confirm all the required contact information for the respondent; ascertain whether the contested domain name resolved to an active web page and whether the complaint was administratively compliant.

If a partner dies, that partner’s estate will generally be severally liable for the debts of the partnership at the time of death.Thus the personal assets of a taxpayer are exposed to the negligent acts of the taxpayer’s partners.Similarly, if an employee provides negligent advice in the course of their employment, the employer may be sued.As can be seen, there can be many ways in which taxpayers can minimise their exposure to risk, all of which are a form of asset protection.The best asset protection is achieved by having a number of layers of protection.

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