Course contents

The course is designed for accountants acting for the larger company clients met in General Practice. It reviews the more complex tax planning and compliance aspects you should consider.
Martyn has confirmed the course will cover:

  • Changes made in the March Budget
  • Tax implications of FRS 102 for the larger company & tax implications of fair value
  • Tax relief for research and development and patents
  • Effective staff remuneration including: Dealing with the end of EBT schemes - Share schemes, SAYE schemes and share incentive plan - Share schemes and HMRC approval -EMI
  • Review of corporate loss rules and anti-avoidance legislation
  • Does your client need a group structure and what are the implications?
  • Annual investment allowance and groups
  • Problems with more complex groups e.g. including LLPs, service companies, contrived structures, etc.
  • Hive down of a trade or losses
  • De-grouping charges
  • Buying and selling the company or groupAssets or shares?Intangibles
  • Quarterly payments
  • Loans to a participator
  • Anti-avoidance legislation
  • Transfer pricing and how it could affect your clients if they trade internationally
  • Setting up a business abroad – company or branch or subsidiary?
  • Tax issues of developing land
  • EIS, Seed EIS and venture capital
  • Course type
    Corporation tax