Current tax course
Member price: £272 + VAT
Non-member price: £320.00 + VAT
Pay £440.00 + VAT for two places (£220.00 + VAT per delegate) or £600.00 + VAT for three places (£200.00 + VAT per delegate)
To take advantage of this offer please call +44 (0) 330 060 3303 or e-mail LDicas@bpp.com.
Please note, no further ICAS member discount is available.
Glasgow, 11 October 2018
Aberdeen, 16 October 2018
Inverness, 17 October 2018
Edinburgh, 23 October 2018
In this seminar, expert speakers consider the impact of tax changes that have occurred over the past twelve months and their implications for tax planning. It also includes an insight into proposed developments.
Increase your awareness of the pitfalls and problems arising from recent changes and explore tips for developing your tax planning strategies.
This is an excellent opportunity for practising accountants and staff involved in tax work to bring their technical knowledge right up to date.
In 2017 there were 3 Finance Acts as a result of the General Election on 8 June and the change in Budget Day from March to November. These include a number of major changes to the tax legislation with which practitioners will have to deal. Draft clauses for the 2018 Finance Bill are to be published on 6 July 2018.
Topics covered in the course will include:
- Risk Assessment in the Tax Practice
- Properties: Trading V Investment
- IHT – BPR and APR Update
- Employment Taxes Update
- Are you making the most of investor tax reliefs?
- Case law with particular reference to HMRC penalties, filing obligations and discovery
The attendee list for this event is exclusively available to CAs.
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Full speaker list
Professor Alex McDougall BSc, CA, CTA, FRSA - Edinburgh
Bob Crawford BA, CA, CTA - Jeffrey Crawford & Co., Edinburgh
Charlotte Barbour MA, CA, CTA (Fellow) - Director of Tax ICAS, Edinburgh
Hazel Gough BA, CTA, TEP - Chiene & Tait, Edinburgh
John Cairns BA, CA, CTA - French Duncan, Glasgow
Jim Gillespie CTA - EY, Glasgow
View full event details
Risk Assessment in the Tax Practice - Charlotte Barbour
Change continues for the tax practice with the ongoing drive against tax avoidance. As a result, there is more, and more complicated, legislation and practitioners need to be aware of this in their risk management.
The talk will include:
- IHT DOTAS
- The Criminal Finance Act and employment tax issues (NMW and IR35)
- Tax administration and penalties
- HMRC concerns with phoenix companies, and
- PCRT and reputational matters
Properties: Trading versus Investments - Bob Crawford
- What are the applicable tax rates for: -
- Income Tax and National Insurance (0% - 50%+)
- Capital Gains Tax (0% - 28%)
- Inheritance Tax (0% - 40%)
- Value Added Tax (0% - 20%)
- Land and Buildings Transaction Tax (0% - 12%)
- How do you optimally manage those tax rates?
- How does HMRC approach the dividing line between “trading” and “investment”?
- Can residential property lettings ever be a “trade” as distinct from a “business”?
- Some shooting yourself in the foot examples
IHT – BPR and APR Update - John Cairns
- General Background to Business Property Relief covering the qualifying conditions
- Trading or Investment Business including “wholly or mainly”
- Excepted Assets
- General background to Agricultural Property Relief
- Issues with Farmhouses
- Issues and Planning for Business Sales and moving out of the BPR/APR environment
Employment Taxes Update - Jim Gillespie
- Employment Status: IR35 Update
- Public Sector – 1 year on – Findings & conclusions
- Private Sector – Implementation and Implications
- Labour Market Enforcement
- NMW – HMRC Current position
- NMW – Future
- Scottish Rate of Income Tax
- Termination payments – Impact of new rules
- Other hot topics
Are you making the most of investor tax reliefs? - Hazel Gough
A look at the advantages and disadvantages of the different reliefs available to incentivise investment including:
- The new Investors’ Relief
- Entrepreneurs’ relief
- Enterprise Investment Scheme/Seed Enterprise Investment Scheme
- EMI share options
- Venture Capital Trust relief
Case law - Alex McDougall
A review of interesting tax cases in the last 12 months and consideration of the lessons for practitioners
- HMRC penalties
- Filing obligations
- Other cases of potential importance to tax practitioners
Glasgow, Edinburgh, Aberdeen, Inverness
Tel: 0330 060 3303