Course contents

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 course will cover:

  • MTD - the latest developments
  • Finance Act update on what did and did not get through parliament
  • Entrepreneurs’ relief and Capital Allowances update on the Budget changes
  • IR35
  • Tax planning and administration for the Welsh taxpayer
  • A comparison of SDLT/LBTT/LTT
  • Write off of loans to businesses
  • The tax impact of Legal vs beneficial ownership
  • Discovery - the latest round of cases
  • Late appeals and when they are valid
  • Illegal dividends and when they have to be repaid
  • Pension annual allowance charge
  • National Minimum Wage - areas where HMRC are reviewing
  • SDLT - common queries from clients
  • Administrative issues - round up of recent judgements
Course type
General tax