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VAT UPDATE FOR SMEs
• VAT liability, including recent changes to the zero and standard rates
• a round up of UK case law
• the Budget and Chancellor’s Statements
• financial services–changes to the exemptions
• penalties for errors and disclosures – what is HMRC’s attitude now?
• future changes on the stocks
VAT UPDATE ON PROPERTIES
• payments between landlords and tenants, inducements, compensation, reverse premiums, service charges etc
• the VAT option to all tax aspects and the common mistakes
• disapplication of the option tax, intentional and mistaken
• zero rates for new construction of residential properties, pitfalls and planning allowed by HMRC
• transfers of going concerns involving property, and property rental businesses
• approved alterations to protected buildings
ACCOUNTING UPDATE FOR SMALL COMPANIES
• changes to accounting standards and guidance relating to small companies
• case studies and frequently asked questions on current problem areas such as related parties, directors loans, provisions and post balance sheet events
• review of recent changes to legislation affecting small company accounts
• Companies House update
• an overview of planned changes to small company accounting
PREPARING FOR THE FUTURE OF UK GAAP
• an overview of new standards and future proposals
• detailed consideration of the requirements of FRS 100, 101, 102 and the small company standard
• other legal and regulatory changes
• reduced disclosure frameworks
• the new approach to investment properties, deferred tax, related parties, financial instruments, consolidations etc
TAX UPDATE
• business tax changes
• personal tax changes
• capital tax changes
• compliance hot topics and target areas
• tax case decisions and judgements
• HMRC statements and press release summaries
PERSONAL TAX PLANNING AND PITFALLS
• recent tax cases decisions on tax planning
– business and personal tax planning strategies
– business structures and profits extraction ideas
– capital tax planning issues and reliefs
– capital gains tax
– inheritance tax
– business disposals and planning issues
– investment assets and planning issues/ pitfalls
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