Simply complete the booking form at the back of this brochure and forward to

Transcription

1 BPP Professional Development Tax Programme 2017

2 COURSE CALENDAR Course title Date Times Fee Introduction to UK Income tax 28 Feb 9am 11am 99 Introduction to UK Capital Gains tax 14 Mar 9am 11am 99 Introduction to UK Inheritance tax 19 Apr 9am 11am 99 Introduction to UK Corporation tax 2 May 9am 11am 99 Introduction to UK VAT 5 Jun 9am 11am 99 UK Income tax for offshore trustees 22 Jun 9am 12pm 150 UK Capital Gains tax for offshore trustees 4 Sep 9am 12pm 150 Guernsey Personal tax part 1 7 Sep 9am 12pm 150 Guernsey Personal tax part 2 14 Sep 9am 12pm 150 UK Inheritance tax for offshore trustees 25 Sep 9am 12pm 150 Guernsey Corporate tax part 1 28 Sep 9am 12pm 150 Guernsey Corporate tax part 2 5 Oct 9am 12pm 150

3 This CPD programme has been designed in consultation with key clients to include tax topics that are contemporary, relevant and valuable in your everyday roles, whilst contributing towards your CPD requirements. VENUE All sessions will take place at The Mallard, Forest, Guernsey. HOW TO BOOK Simply complete the booking form at the back of this brochure and forward to Once BPP has received your booking we will send you confirmation along with full joining instructions. CONDITIONS If you need to make amendments you can We will accept name changes at any point up to the start of the course free of charge. If it becomes necessary to cancel a course delegate the following policy will apply: Cancellations 28 days or more in advance, no charge / full refund; Cancellations 27-7 days in advance, 50% charge; Cancellations less than 7 days in advance, no refund. CHANGE OF DATE, VENUE OR TUTOR BPP reserves the right to change course dates, venues or tutors, or cancel in exceptional circumstances. We will of course advise you of any changes as early as possible.

4 COURSE OUTLINES INTRODUCTION TO UK INCOME TAX This course is for anyone who is looking to understand the basics of the UK tax system with regard to income tax, with a focus on rules impacting the offshore finance industry. Residence and Domicile The remittance basis Calculating income tax The UK penalty regime Property income INTRODUCTION TO UK CAPITAL GAINS TAX (CGT) This course is for anyone looking to understand the basics of the UK tax system with regard to CGT, with a focus on rules impacting the offshore finance industry. Basic principles of CGT Calculating CGT CGT reliefs ATED CGT for non residents INTRODUCTION TO UK INHERITANCE TAX This course is for anyone looking to understand the basics of the UK tax system with regard to IHT. Implications of residence and domicile including deemed domicile Transfers of value in life and how these are taxed in life and at death The death estate IHT reliefs

5 INTRODUCTION TO UK CORPORATION TAX This course is for individuals who need to understand the basics of taxation of UK companies, with a focus on overseas aspects. Calculating corporation tax Residence Taxation of overseas income and DTR Transfer pricing Controlled foreign companies INTRODUCTION TO UK VAT This course is for anyone who is looking to understand the basics of the UK tax system with regard to VAT. Scope of VAT Zero-rated, exempt and taxable supplies Registration Accounting and administration Deduction of input tax Partial exemption VAT invoices and records Penalties UK INCOME TAX FOR OFFSHORE TRUSTEES This course explains when an offshore trustee has a UK Income Tax reporting requirement and why, together with the information needed by settlors and beneficiaries. Residence and domicile The remittance basis Calculating income tax The UK penalty regime Property income Offshore trustees

6 UK CAPITAL GAINS TAX FOR OFFSHORE TRUSTEES This course explains why and when an offshore trustee may have a CGT liability and their reporting requirements to UK beneficiaries. Revision of basic principles Residence Rates of tax Occasions of charge Non-UK resident trusts ATED/ARPT charge CGT charge for Non residents GUERNSEY PERSONAL TAX PART 1 This course introduces all aspects of Guernsey personal tax and is designed for fee earners who need a greater understanding of how Guernsey personal tax impacts their clients, and financial and other professionals with an interest in this area. Residency Tax return Income Tax free allowances Tax deductible expenses Rental income Tax payments High net worth individuals GUERNSEY PERSONAL TAX PART 2 A follow on from part 1. Sole traders Shareholders 1: dividends and distributions Shareholders 2: loans Double tax relief Tax information exchange agreements Future developments

7 UK INHERITANCE TAX FOR OFFSHORE TRUSTEES This course explains when an offshore trustee may have a UK IHT liability and the reporting requirements. Basic principles current rules Occasions of charge for trusts overview Creation of a settlement The lifetime of a settlement Qualifying interest in possession trusts Relevant property trusts Accumulation and maintenance trusts Pitfalls and traps Reporting requirement Proposed future legislation GUERNSEY CORPORATE TAX PART 1 This course along with part two enables attendees to better understand companies tax affairs, allowing them to identify tax issues and planning opportunities as well as ensuring that key reporting and payment deadlines are met. Overview of Guernsey s corporate tax regime Corporate tax concepts Zero/ten 20% rate companies 10% rate companies 0% rate companies Profit buckets GUERNSEY CORPORATE TAX PART 2 A follow on from part one. New distribution rules Distributions Qualifying loans to participators Reporting requirements Tax planning Summary and future developments

8 Personal Development Booking Form Please return to BPP: Personal details Authorisation to invoice employer Title Date of Birth Company Name First Name Company Billing Address Last Name Home Address Town/City Post Code Town/City Post Code Authorising Manager Job Title Tel Tel Signature* *Student signature, by signing, I accept BPP s Privacy Policy (as amended from time to time) and consent to BPP providing the personal data (including sensitive personal data) to my Employer. By submitting this application form, I confirm that I agree to the terms and conditions applicable to the course(s) and study materials. Authorising Signature* *I am authorised by the above company to authorise payment of the course and study material fees set out in this application form and, by signing this application, I confirm that the above company agrees to the terms and conditions applicable to such sponsorship and set out in the terms and conditions applicable to the course(s) and study materials. Please circle as applicable below Accounts Payable Tel Self-funded Employer funded Accounts Payable Do you have any special needs/disability that may affect you in the event of a building evacuation whilst you are on BPP premises? Yes No (If yes, please arrive for the start of the first day of your course 15 minutes early to allow for the local site Health & Safety Officer to complete the necessary evacuation procedure and assessments with you.) Course details Session Start date Price Payment details By cheque Please enclose cheque made payable to BPP (CI) Limited By card VISA MasterCard Card holder s name Card holder s address Post Code Date Card Number Security code Valid from Expiry date Send to guernseyinfo@bpp.com Tel

9 Your ambition realised BPP PROFESSIONAL EDUCATION The Mallard, Forest, Guernsey. T +44 (0) E guernseyinfo@bpp.com W