Course contents

This course covers the major tax events arising in the previous three to six months which may include the 2019 Budget.
As you might be aware there is considerable political uncertainty and there might be a General Election in the autumn of 2019. Of course, there might not be.
If there is no Budget we will run the course as The December Tax Update as we used to do when the budgets were held in March.
Please do not book on the course if you only wish to attend if there is a November Budget.
This course will include:

  • Updates on the Finance Acts from 2019
  • Full update on a range of topical tax issues. The contents will be posted here in November
  • The Autumn 2019 Budget(s) depending how many we have, when we have them and whether they are likely to get through to a Finance Act
    The course covers issues that affect clients met in General Practice.
      Company tax
    • Income tax
    • VAT
    • National Insurance
    • CGT
    • IHT
    • Recent cases and tax legislation changes.

    The tax updates are held two or three times a year at all venues. The exact contents are set about four weeks before the course and you will find details at www.smarttraining.co.uk.Page updated - 1 November 2019Giles Mooney has confirmed his year-end tax update course will cover:

  • Entrepreneurs’ relief - the latest traps and developments from recent Finance Acts
  • High income child benefit charge confusion
  • HMRC errors (wow, could be a 3-hour course alone)
  • Insufficient tax and discovery
  • Interaction between rent-a-room relief and property allowance
  • Landlords – what happens next, transferring to a limited company and other options
  • Latest NIC issues including termination
  • The latest IR35 cases including status determination statements
  • Trivial benefits
  • What the PPR relief changes mean in practice
  • Plus other topical tax issues (and Giles has confirmed there will be no discussion of that week’s The Apprentice so no spoiler alert needed).

    Tim Good's updates will cover:

  • IR35 update and planning for the changes in 2020
  • IR35 status determination issues
  • IR35 and clampdown by large contractors
  • Pension contributions for high earners
  • High-income child-benefit charge confusion
  • Partnership expenses - points to watch in small business
  • Is a director an employee or a consultant?
  • Trivial benefits claim - latest guidance from HMRC
  • Employment allowance developments that affect small employers
  • Cash termination awards and National Insurance
  • Brief update on tax issues affecting Welsh and Scottish taxpayers
  • Non-resident CGT update and likely changes for UK taxpayers, paying tax within 30 days
  • Rent-a-room and property allowance
  • Tax round up for small private landlords
  • Private residence relief changes for 2020
  • MTD update - review of definition of digital records and proposed changes in the next 12 months
  • Structures and building allowances update
  • Other topical issues at the time of the course

    Remember this is no Budget in November and if this affects your booking all we ask you let us know immediately

  • Course type
    General tax