Course contents

Tax planning for 2019
The course looks at the tax planning opportunities accountants need to consider for their clients for 2019. 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 course explores the main issues you need to consider when incorporating a business or unravelling a company that is no longer needed. The contents are drawn from: 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
  • Stock
  • Don't lose the losses
  • Valuation of assets. The main reasons to consider when disincorporating: Tax implications with no relief
  • Impact on shareholders
  • Transfer of capital assets
  • Stock
  • Capital allowances
  • Disincorporation relief
  • Problems with goodwill
  • How to actually claim reliefs
  • Getting rid of company since the end of ESC C16
  • What other business structures should you consider - LLPs, partnerships, groups or a hybrid of different structures?
  • Tax structures for start ups
Course type
General tax