Course contents

This course covers the major tax events arising in the previous 12 months including the Finance Act 2019. 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.

Tim Good and Giles Mooney have said they will cover the following topics in April:

  • Changing year-end – getting it right
  • Post-cessation trade relief
  • Latest capital allowance changes
  • The latest on off payroll working and IR35
  • HMRC guidance on termination payments
  • Worker or employee? What you need to consider for 2019/2020.
  • Paying and reclaiming the right NIC
  • Non-residents CGT update
  • Self-assessment returns traps for 2018/19 returns
  • Entrepreneurs' relief: new rules and why they matter for smaller clients
  • Principal private residence relief latest cases
  • Probate fees to increase
  • Validity of gifts for IHT
  • Tax on political donations
  • BPR: impact of holding investments
  • New guidance for directors' returns
  • Quirks of the flat rate scheme
  • MTD latest

Martyn Ingles will cover the following topics in April in Kendal:

  • MTD – the latest developments and changes
  • Finance Act update – what did and did not get through parliament
  • Entrepreneurs’ relief changes and review of current position
  • IR35 – what you need to consider in 2019/20
  • Capital allowances:Including £1 million AIA andthe new structures and buildings allowance
  • IR35 developments and roll out of “off payroll” working rules to private sector
  • Changes to termination payments
  • Consultation on trust taxation
  • Recent tax cases and other HMRC announcements
  • Pension annual allowance charge
Course type
General tax