The course is designed for accountants acting for the larger company clients met in General Practice. It reviews the more complex tax planning and compliance aspects you should consider. Changes made in the March Budget
Tax implications of FRS 102 for the larger company & tax implications of fair value
Tax relief for research and development and patents
Effective staff remuneration including: Dealing with the end of EBT schemes - Share schemes, SAYE schemes and share incentive plan - Share schemes and HMRC approval -EMI
Review of corporate loss rules and anti-avoidance legislation
Does your client need a group structure and what are the implications?
Annual investment allowance and groups
Problems with more complex groups e.g. including LLPs, service companies, contrived structures, etc.
Hive down of a trade or losses
Buying and selling the company or groupAssets or shares?Intangibles
Loans to a participator
Transfer pricing and how it could affect your clients if they trade internationally
Setting up a business abroad – company or branch or subsidiary?
Tax issues of developing land
EIS, Seed EIS and venture capital
Martyn has confirmed the course will cover: