Tax Practitioners Quarterly Update (Q4)

Practitioners who need to be aware, on a regular basis, of the latest tax changes in Parliament, in the Courts and in HMRC practice.

This course (which is held in March, June, September and December each year) aims to update participants in some of the interesting and important tax world developments, particularly in the light of the COVID-19 pandemic.

Examples of content include:

• Change of accounting date – no problem now!
• The tax benefits of electric cars
• Planning for corporation tax in 2023
• Maximisation of extended loss carry-back relief
• Business issues, CGT and the OTS
• Family Investment Companies and HMRC
• Loans to participators and Collins v Addies (1992)
• High income child benefit charge discovery assessment was invalid
• Compensation paid for loss of an allowance
• Was a potato store plant for capital allowances?
• Substantial shareholding exemption planning
• Management expenses of investment company

This is an example of the December 2021 course content.  Content will vary for each quarter dependent on topical updates.