Course contents

The course draw its contents from:

    Basis of taxation
  • Taxable Benefits
  • Tax-free benefits
  • Company car and fuel update
  • Dynamic tax coding ¬
  • Taxation of expenses and related payments
  • Share and share options schemes that work in family companies
  • Disguised remuneration
  • National insurance and directors
  • Submission of tax returns under digital taxation
  • The tax treatment of director’s loans in 2019
  • Review of tax efficient payments for directors
  • Review of employment status issues
  • IR35
  • Employee remuneration and share packages in small and medium sized companies
  • Use of family members in tax planning (share structures, trusts, remuneration)
  • Directors and employees working abroad
  • The use of pensions
  • Status review
  • Income tax loss relief on disposal of shares
  • The importance of the HMRC toolkits
  • Employee shareholders and related securities
  • Tax impact of paying an unlawful dividend
  • Directors and the minimum wage
  • Review of recent tax tribunal cases
  • Review of anti-avoidance legislation.

The exact contents are set about 4 weeks before the course and will be posted here when available.#

Kevin Read's course on 26 September 2019 will cover:

  • Differences between status definitions for employment law and tax purposes
  • The impact of the ‘gig’ economy
  • Is it employment, self-employment or IR35
  • Review of recent status cases
  • Off-payroll working in the public sector
  • Complete review of the Personal Service Company including impact on distributable profits
  • Planned extension of IR35 to the private sector
  • Salary sacrifice
  • Homeworking costs
  • Travel and subsistence costs, including to temporary workplaces
  • Staff training costs
  • Directors’ overdrawn loan accounts, including tax and NIC issues when they are written off
  • Employing family members
  • Other recent developments, including cases and consultations
Course type
General tax