Devolving taxes across the UK: the policy perspective

• Anyone acting for clients across the UK will understand that since 2015 there are now different tax jurisdictions which directly affects decisions made by businesses, employers, property investors and citizens. Justine’s presentation ensures that delegates will understand what is happening in each jurisdiction and what new developments might be on the horizon in this ever-changing landscape, placing you in the best position to discuss relevant strategies with your clients.

Capital Allowances update

There have been several significant changes to the UK Capital Allowances tax relief regime over the last decade and, in this presentation, I will explore these changes in more detail (including the 2023 Spring Budget) by discussing how they impact the ability to claim and how the taxpayer can benefit from the capital expenditure they incur.

Justine Riccomini, ICAS

 Mark Anthistle, Catax

Thursday 15 June

9.30am - 11.45am 

Capital gains tax update

The presentation will give you an update on capital gains tax matters. In particular it will cover the following areas:- · A refresher of rates and exemptions · Recent changes to how gains on residential properties are dealt with · Business Asset Disposal Relief and other business reliefs such as holdover, rollover and incorporation relief · Employee Ownership Trusts · SEIS and EIS · Non-residents This will be relevant to all members so that they are up to date with recent developments.

Ryan Conlon, Trident Tax

Craig Hughes, Brown Butler

Thursday 22 June

9.30am - 11.45am 

HMRC key messages about Tax Avoidance and Fraud using umbrella companies

This presentatin is to raise awareness and advise about the potential risks of being involved in these types of payment arrangements. To pass on key messaging and resources for attendees to cascade.

What's covered: 

• Disguised remuneration tax avoidance schemes
• Mini Umbrella company fraud
• Overview of what these arrangements typically look like, to help customers ‘spot’ these types of arrangements
• What HMRC are doing to challenge them
• Key messages on what the risks are of being involved in these type of payment arrangements  

Protective Assessments – A Back Door to Discovery?

HMRC has strict deadlines for pursuing and raising assessments in respect of historic liabilities. Often, in the course of long running investigations the time limits mean that HMRC can lose the ability to raise an assessment. In such situations HMRC will most likely choose to protect its assessing position by raising a protective assessment. In this session we will consider the legislation and conditions which underpin such assessments and by using examples explain what accountants and advisers need to consider when a client receives such and assessment.

 Jane Culshaw, HMRC

Salman Anwar, BDO

Thursday 29 June

9.30am - 11.45am