Course contents

The course looks at the tax planning opportunities accountants need to consider for their clients for 2020. The course reviews current problem areas, impending developments and potential problem areas. These will be drawn from:

    Income tax
  • Corporation tax
  • Payroll issues and auto enrolment ¬
  • CGT & ¬ IHT ¬
  • National Insurance ¬
  • Capital allowances ¬
  • Recent tax cases
  • Developments in using pension planning in taxation
  • Topical tax issues.

The exact contents are set about 4 weeks before the course and will be posted here when available.Incorporation, disincorporation and which business structure to use
The main reasons to consider when incorporating

  • The main reasons to consider when incorporating
  • Practical implications of incorporating: stock, losses, National insurance
  • CGT implications: holdover relief, incorporation relief
  • What date of cessation should I pick?
  • Capital allowances: the options you must review
  • Stock: options you must review
  • Other issues: don't lose the losses!
  • CGT - the issues you must cover and how to mitigate any possible gains
  • Valuation of assets.
  • The tax cost of disincorporation now that no relief is available
  • Tax implications of business continuing and how this applies in practice
  • Incorporation of property businesses including accessing CGT and SDLT reliefs and the practical implications of doing this
Course type
General tax