C P D C O U R S E P R O G R A M M E

Size: px
Start display at page:

Download "C P D C O U R S E P R O G R A M M E"

Transcription

1 C P D C O U R S E P R O G R A M M E 2011 BEDS, BUCKS & HERTS NO INCREASE IN FEES SINCE 2009 F C O U R S E S B E D S, B U C K S & H E R T S S O C I E T Y O F C H A R T E R E D A C C O U N T A N T S

2 BEDS, BUCKS & HERTS CPD COURSES 2011 BEDS, BUCKS & HERTS 2 Fees and Booking Conditions Fees BBHSCA courses can be paid for individually or with pre-purchased course vouchers which represent a saving of up to 30 per delegate. Vouchers can be purchased online at icaew.com/bbhcoursevouchers or contact the Regions Central Events team on regions.bookings@icaew.com For full details of the voucher scheme, see pages 17 and 18. Fees per delegate per half-day course BBH members and staff VAT Students, retired and newly qualified members (up to 2 years) VAT Unemployed members VAT Course vouchers One voucher per person per half-day course Bookings Bookings, paying by credit card, debit card or electronic course vouchers, can be made online at and clicking on Events. To pay by cheque or paper vouchers, either photocopy the booking form on the back cover of this brochure or download a booking form from and send with your cheque or vouchers to Regions Central Events ICAEW PO Box 6083, Milton Keynes MK10 1PG T +44 (0) F +44 (0) E regions.bookings@icaew.com All bookings received with payment are acknowledged with a VAT receipt and joining instructions sent by or post. In the event of over-subscription or cancellation of a course, you will be notified and your fee refunded. Late bookings and cancelllations Delegate lists close seven days before the course date. For bookings received after this date, delegates cannot be guaranteed a set of course notes on the day. Refunds for cancellations will only be made if written notification is received seven days prior to the course. Course Venues 2011 FIELDER CENTRE, HATFIELD Hatfield Business Park, Hatfield AL10 9TP HATFIELD Beales Hotel, Comet Way, Hatfield AL10 9NG LUTON Riverside Suite, Vauxhall Recreation Club, 20 Gipsy Lane, Luton LU1 3JH NEWPORT PAGNELL De Vere Harben House, Tickford Street Newport Pagnell MK16 9EY All venues have parking for approximately 80 cars. Please note however that popular courses may mean a shortage of parking spaces. If you attend as a firm, it may be advisable to share transport or to arrive early. We send maps and a VAT receipt to confirm bookings. Times am = 09:30-13:00 pm = 14:00-17:30 Registration begins 30 minutes before the course start time. Refreshments are provided at registration and at course breaks. BBHSCA office BBHSCA, PO Box 721, Horseheath, Cambridge CB21 4WZ Regional Executive: Katherine Bowyer T +44 (0) E bbhsca@icaew.com Course bookings Regions Central Events ICAEW, PO Box 6083, Milton Keynes, MK10 1PG T +44 (0) F +44 (0) E regions.bookings@icaew.com DATE TIME CODE TITLE SPEAKER VENUE PAGE F E B R U A R Y 28 Mon pm 1/11 Service charge & property company assignments Mike Ulrich Luton 5 M A R C H 10 Thu pm 2/11 Topical tax tips Tim Good Luton 5 22 Tue am 3/11 Solicitors accounts rules Stephen McAlpine Hatfield 6 22 Tue pm 4/11 Recent developments in capital taxes Robert Trunchion Hatfield 6 A P R I L 13 Wed pm 5/11 PAYE and P11D update Rebecca Benneyworth Luton 7 19 Tue am 6/11 Tax update Phil Williams Luton 7 19 Tue pm 7/11 Accountancy, assurance & audit update Stephanie Henshaw Luton 8 28 Thu am 8/11 Tax update Phil Williams Newport Pagnell 7 28 Thu pm 9/11 Accountancy, assurance & audit update Stephanie Henshaw Newport Pagnell 8 M AY 10 Tue pm 10/11 Twenty common VAT problems Neil Warren Luton 8 18 Wed pm 11/11 Taxation for the small family business Francesca Lagerberg Hatfield 9 25 Wed pm 12/11 Money laundering update Stephen McAlpine Hatfield 9 J U N E 14 Tue pm 13/11 Limited liability partnerships John Welsford Luton Thu pm 14/11 UK trusts tax and tax planning Robert Jamieson Hatfield 10 S E P T E M B E R 20 Tue am 15/11 The one stop guide to small company reporting Paul Gee Hatfield Thu day 16/11 Accountants in commerce various FC, Hatfield 4 29 Thu pm 17/11 Finance Act 2011 Robert Jamieson Luton 11 O C T O B E R 4 Tue am 18/11 Acting for doctors Robert Trunchion Hatfield 12 4 Tue pm 19/11 Acting for dentists Robert Trunchion Hatfield 12 6 Thu am 20/11 Accountancy, assurance & audit update Andrew Güntert Luton 13 6 Thu pm 21/11 Tax update Francesca Lagerberg Luton Mon am 22/11 Tax update Francesca Lagerberg Newport Pagnell Mon pm 23/11 Accountancy, assurance & audit update Andrew Güntert Newport Pagnell Tue pm 24/11 Small business taxation Rebecca Benneyworth Luton Tue day 25/11 Charity conference various FC, Hatfield 4 3

3 CPD COURSES 2011 DATE TIME CODE TITLE SPEAKER VENUE PAGE N O V E M B E R 10 Thu am 26/11 Audit problem areas and developments Alan Bonham Luton Thu pm 27/11 VAT update and potential problem areas Neil Warren Luton Wed pm 28/11 Corporation tax update Giles Mooney Luton Tue am 29/11 Regulatory update for practitioners Andrew Güntert Hatfield Tue pm 30/11 International accounting standards for SMEs Phil Frost Hatfield 16 One-day conferences Two full day courses will be held in September and October at the Fielder Centre, Hatfield Thursday 22 September Accountants in Commerce Tuesday 25 October Charity Conference Business and management skills In addition to the advertised programme, the society is putting together a programme of business and management skills courses similar to those held in 2010, which will have a particular appeal for members in commerce and those who wish to develop their skills in this area. Details of all these courses will be available on the website in early 2011 icaew.com/bbh and click on the Events button and will be circulated to all members via the society s regular mailings SERVICE CHARGE AND PROPERTY COMPANY ASSIGNMENTS Presenter: Mike Ulrich ACA The objectives of this course are to consider the legal requirements in respect of service charge audits, to consider the accounting treatment for flat management companies, to consider the guidance issued in respect of these assignments and to consider other accounting matters directly relevant to property companies. F legal requirements, residential and commercial F service charge statements F reports, accountants requirements and work programme F guidance issued by ICAEW and Association of Residential Managing Agents (ARMA), and the Royal Institution of Chartered Surveyors (RICS) codes F investment property accounting under UK FRS and IFRS for SMEs F leases and lessor accounting F property development, associates, joint ventures and JANEs All professional staff assisting, preparing or advising on such matters as well as those who are directors or officers of such companies. Monday 28 February Luton 1/11 TOPICAL TAX TIPS Presenter: Tim Good MA FCA This course will make participants aware of the latest developments in direct taxes which give rise to planning opportunities and pitfalls that they, and their clients, need to exploit or avoid. Full coverage will be make of all relevant press releases, statements of practice and case law decisions, and the emphasis will fall heavily on the practical ways in which accountants can help their clients to exploit the opportunities and avoid the pitfalls. As the course will deal with topical opportunities and pitfalls, the content will not be settled until shortly before the presentation, but the tips will be drawn from all areas of taxation including taxation of individuals and companies, employees, national insurance, capital gains and inheritance tax. F personal tax F employee tax F national insurance F business income tax F corporation tax F capital gains tax F inheritance tax Anyone advising businesses and individuals in the UK. Thursday 10 March Luton 2/11 BBH Society of Chartered Accountants reserve the right to change the timing of the programme, the speakers, the date or the venue of the courses advertised. The content of individual courses may be subject to variation. 4 Please check our website for latest information at icaew.com/bbh 5

4 SOLICITORS ACCOUNTS RULES Presenter: Stephen McAlpine BA FCA RECENT DEVELOPMENTS IN CAPITAL TAXES Presenter: Robert Trunchion MSc FCA CTA TEP PAYE AND PIID UPDATE Presenter: Rebecca Benneyworth BSc FCA TAX UPDATE Phil Williams BA FCA ATII The course will focus on the application of the solicitors accounts rules and the issues involved. It is aimed at those new to the role of reporting accountants, but will also act as a useful refresher to others. At the end of the course, delegates can appreciate the rationale of the current regulations, plan and design appropriate tests to provide evidence to report as required, understand the form and contents of the required report, and understand the commercial outlook for the legal profession. F introduction F an overview of the sector F the background to the regulations F sources of clients money F principles of handling clients money F accounting records F accountant s report regulations F detailed work requirements F reporting problems F work programmes F the report F regulatory changes F outlook and prospects This government and its predecessor have constantly amended capital taxes with both IHT and CGT each receiving their share of attention in the last few years. The aim of the course is to update delegates on recent capital gains tax and inheritance tax developments as they settle in and to see how they work in practice, including pitfalls and planning opportunities. Strategies which were traditionally offered to reduce these taxes have dramatically changed over the last few years. F entrepreneurs relief pitfalls and planning F the importance of trading company status F interaction with other CGT reliefs F principal private residences F inheritance tax refresher F business & agricultural property 100% relief, are you sure? F nil rate band planning what should we advise? F what s left for the family home? A review of all aspects of year-end reporting in the payroll function, including changes in the last two years. The course will also consider common problem areas with form P11D assignments. F payroll year end reporting; IR35 declarations; form P35 penalties F E-filing : mandatory, voluntary; penalties and incentive payments F new penalties late payment of PAYE in year F taxing benefits and reporting them on P11D changes to the taxation of benefits in the last two years; forthcoming changes in company car tax; common compliance problem areas F expense payment reporting what to report and what not; tricky travelling expenses scenarios; other expenses danger areas F Class 1A on benefits: What is liable to Class 1 NIC and how should this be dealt with? Class 1 on other payments the complications F quick review of recent employment status cases Weightwatchers and others This course will aim to brief delegates of developments in taxation over the last six to twelve months and issues of current concern. Developments in tax and case law, HMRC practice and changes currently under discussion will also be included. F personal tax F employment tax F business income tax F corporation tax F capital gains tax F inheritance tax F administration including self assessment The course will be of benefit to those advising solicitors in practice, in particular those involved in the work of reporting accountants under Solicitors Accounts rules. It will also be of value to solicitors in practice, and their bookkeepers, cashiers, accountants and managers. All partners and staff advising clients on tax planning and compliance. Tuesday 22 March Hatfield 4/11 This course is suitable for all staff engaged on P11D or payroll year-end assignments both in practice and business. It will also be useful for more senior staff with overall responsibility for payroll, finance or HR as a refresher and compliance reminder. Wednesday 13 April Luton 5/11 All members who would benefit from an update of changes in direct taxation. Tuesday 19 April Luton 6/11 Thursday 28 April Newport 8/11 Pagnell Delegates who attend this course and ACCOUNTANCY, ASSURANCE & AUDIT UPDATE (course codes 7/11 or 9/11) on the same day will receive a free lunch Tuesday 22 March Hatfield 3/11 6 7

5 ACCOUNTANCY, ASSURANCE AND AUDIT UPDATE Presenter: Stephanie Henshaw BA ACA The course will cover topical accounting, assurance and audit issues, including new standards and legislation, ICAEW best practice guidance, problem areas and practical solutions. It is written and presented by an experienced partner working in general practice. Note that the audit update module will be the last part of the course and so general practitioners who are not auditors will be able to attend only the parts of the course that are relevant to them. Due to the nature of the course the detailed content will be determined nearer the date of presentation. All UK and international accounting standards issued in draft or final form in the six months prior to the course will be covered. Any relevant amendments, guidance practice notes or discussion documents issued will also be included. This is an essential update for anyone involved in the preparation, presentation or review of accounts. Tuesday 19 April Luton 7/11 Thursday 28 April Newport 9/11 Pagnell Delegates who attend this course and TAX UPDATE (course codes 6/11 or 8/11) on the same day will receive a free lunch TWENTY COMMON VAT PROBLEMS Presenter: Neil Warren The aim of this seminar is to develop the confidence of delegates in dealing with VAT problems that arise on a regular basis. Each problem will be presented in the form of a practical example, with delegates being encouraged to record their own views on the VAT treatment of the example before the key topics are considered in depth. The seminar will focus on areas where practitioners regularly encounter complex VAT queries from clients, including: F land and property transactions F the option to tax F transfer of a going concern F flat rate scheme F input tax problems F partial exemption F place of supply challenges F buying and selling goods overseas F dealing with VAT errors and avoiding penalties F VAT registration F business and non-business issues The course is ideal for anyone whose day to day work requires an awareness of VAT and the need to be up-to-date with changes to the legislation. TAXATION FOR THE SMALL FAMILY BUSINESS Presenter: Francesca Lagerberg FCA CTA (Fellow) With the vast majority of businesses in the UK being small in size, this session covers the heartland areas of advising in this field including a range of topical issues and relevant cases. In particular, the course will consider F profit extraction in a world of changing tax rates F the value of incorporation F capital allowances and maximising relief before the rule changes F IR35 and related status issues F what the office of Tax Simplification may mean for the taxation of small businesses All members wishing to refresh their knowledge on a variety of tax planning advice and stratagies for small businesses and to consider the wider context of small business tax policy. Wednesday 18 May Hatfield 11/11 MONEY LAUNDERING UPDATE Presenter: Stephen McAlpine BA FCA Using a series of short case studies, delegates will be shown common problems encountered under the anti-money laundering regulations. This course will include F introduction F UK regulatory structure F the third Money Laundering Directive F privileged circumstances F suspicion or speculation F tipping off F prejudicing an investigation F customer due diligence F beneficial owners F internal procedures F reporting suspicions F post SAR actions The course is relevant to all, partners and staff, who are involved in client affairs in particular those responsible for the setting up and monitoring of anti-money laundering procedures. It will act as a reminder for the experienced or as an introduction to those new to the subject. Wednesday 25 May Hatfield 12/11 Tuesday 10 May Luton 10/11 8 9

6 LIMITED LIABILITY PARTNERSHIPS (LLPS) Presenter: John Welsford FCA LLPs have now been with us for nearly ten years and over 25,000 have been formed. Although the profession was wary in the early days, LLPs are now seen as a genuine option as a business vehicle. However, the decision to operate as an LLP or to convert to an LLP is not a simple one. The law, regulations and accounting requirements relating to LLPs are complex. The extremely complex SORP relating to LLPs includes requirements that are positively counter intuitive. This course will clear the confusion. The SORP is revised for years to December 2010 and the highly complex amendments will be explained. F brief introduction to LLPs F the accounting of LLPs the legal requirements under the CA 2006 the content of the accounts audit and filing requirements F LLP SORP main implications of the SORP allocation of profits members remuneration and capital members annuities F changes introduced by the new SORP F the taxation of LLPs Partners, managers and staff who are likely to be involved with these entities. Tuesday 14 June Luton 13/11 UK TRUSTS TAX AND TAX PLANNING Presenter: Robert Jamieson MA FCA CTA (Fellow) This course examines in some depth a range of income tax, CGT and IHT planning possibilities for UK trusts and their beneficiaries. Particular attention is given to the FA 2006 regime. F interest in possession trusts F inheritance tax and FA 2006 F discretionary trusts F pilot trusts F self-settlements F matrimonial settlements how they are affected by FA 2006 F other tax planning ideas F illustrations of inheritance tax changes on discretionary trusts Practitioners who advise individuals and their trusts on personal tax matters. Thursday 30 June Hatfield 14/11 THE ONE STOP GUIDE TO SMALL COMPANY REPORTING Presenter: Paul Gee BA FCA Full International Financial Reporting Standards (IFRS) are mandatory for consolidated accounts of UK fully-listed and AIM-listed companies, but may be adopted by unlisted companies on a voluntary basis. In August 2009, the UK Accounting Standards Board published its proposals for the future of UK GAAP. The intention was that full UK GAAP would be replaced by a new standard, the International Financial Reporting Standard for SMEs (IFRS for SMEs). In the UK, this standard would be aimed mainly at medium-sized and large unlisted companies (apart from those deemed to be publicly-accountable ). The ASB intend to issue an exposure draft later in 2010, setting out revised proposals including a tentative application date for accounts periods commencing on or after 1 January 2013 (with restated comparatives for the previous year). The course will cover: F update of recent UK developments, including proposals for a reduced disclosure framework for wholly-owned subsidiaries of groups preparing consolidated accounts on the basis of full IFRS F scope of the new standard which UK companies are likely to fall within its scope F presenting the financial statements F statement of financial position F statement of comprehensive income F statement of changes in equity F statement of cash flows FINANCE ACT 2011 Presenter: Robert Jamieson MA FCA CTA (Fellow) This course will review the main tax changes announced by the Chancellor in his Spring 2011 budget and the speaker will then give his initial planning thoughts on the new provisions. The course will cover: F Business, corporate, personal and capital tax changes Members in business and practice and their tax staff, and audit partners and managers. Thursday 29 Sept Luton 17/11 Finance directors, financial controllers and financial accountants preparing IFRS for SMEs and audit staff and partners. 10 Tuesday 20 Sept Hatfield 15/11 11

7 ACTING FOR DOCTORS Presenter: Robert Trunchion MSc FCA CTA TEP ACTING FOR DENTISTS Presenter: Robert Trunchion MSc FCA CTA TEP ACCOUNTANCY, ASSURANCE & AUDIT UPDATE Presenter: Andrew Güntert MSc FCA TAX UPDATE Presenter: Francesca Lagerberg FCA CTA (Fellow) This is a topical session aimed at providing an overview of the latest changes in tax from the Finance Act 2011, the three Finance Acts of 2010, recent cases and HMRC s approach on key matters. The session will be tailored to the most up to date issues but will include: F the practical implications of recent legislation including changes to capital gains tax and corporation tax F planning in relation to inheritance tax F employment status how to get it right F advising on residency in the UK and what the domicile review might mean for clients F what the next 12 months are likely to bring in relation to tax changes In this rapidly changing and increasingly competitive niche market, it is essential that accountants are aware of the most recent technical developments. Now that the 2004 contract has been in place for a number of years, the practical implications have become clearer. Unfortunately, just as we understood the contract the coalition has started the most radical reconstruction of the healthcare sector since The course is aimed at helping accountants to assist their clients in responding to the changes on both strategic and detailed levels. The GP & the NHS. The changing relationship starting with the GP contract and other developments affecting general practice including practical issues arising on: F goodwill and negative equity F superannuation and pensions F partnership deeds the main specialist financial clauses F VAT implications F benchmarking F where are we with incorporation? F maximising income (such as developing other income streams) F marketing tips F stop press the most recent developments in the new structure Accountants already acting for GP clients and looking for a technical update and refresher, or those who have some knowledge and wish to develop their technical and commercial skills in this area. The face of dentistry has changed dramatically over the last five years and most dentists now have potentially highly profitable businesses which have become less dependent on the NHS despite the introduction of a new contract / PDS. However, the credit crunch has had large effects on some areas of private practice so dentists must adapt to this aggressive environment or see their practice shrink. The matter is further complicated by the government planning to scrap the 2009 dentists contract and related infrastructure and replace it with a radically different structure. F the NHS and dentists an overview F the coalition government and dentistry F fees/income sources for dentists F private dental practices F structure associates, support structures, technicians, hygienists F accounts, tax (including capital allowances), VAT, PAYE problems F tax planning superannuation/pension provision F structure sole practitioners, associations, companies F implications on buying and selling a dental practice Accountants already working for dentist clients or wishing to enter this important niche market. Tuesday 4 October Hatfield 19/11 The course will cover developments and changes in the past six months relating to auditing and financial accounting assignments and look at what is expected to change shortly. It provides essential professional development across the subject. The precise content of the course cannot be detailed in advance, but will be available nearer the time. On completion of the course, participants will: F be aware of all accounting standards, exposure drafts, UITF pronouncements, auditing standards and practice notes issued since the last update course. All publication issued since then by the Accounting Standards Board (ASB) and the Auditing Practices Board (APB) will be covered F understand which pronouncements affect them and the action that should be taken F understand any other pronouncements and discussion documents made during the period which affect accounting and auditing The presenter assumes an existing knowledge of the subject, and his aim is to keep delegates abreast of developments. It should benefit both accountants in practice and commerce who prepare or audit accounts allowing them to recognise both potential problems and opportunities. Thursday 6 October Luton 20/11 Monday 10 October Newport 23/11 Pagnell All members, both in practice and in business, and their staff who need to keep abreast of current tax developments. Thursday 6 October Luton 21/11 Monday 10 October Newport 22/11 Pagnell Delegates who attend this course and ACCOUNTANCY, ASSURANCE & AUDIT UPDATE (course codes 20/11 or 23/11) on the same day will receive a free lunch Tuesday 4 October Hatfield 18/11 Delegates who attend courses 18/11 and 19/11 will receive a free lunch Delegates who attend this course and TAX UPDATE (course codes 21/11 or 22/11) on the same day will receive a free lunch 12 13

8 SMALL BUSINESS TAXATION Presenter: Rebecca Benneyworth BSc FCA This course will look specifically at where we are with the taxation of small businesses, from planning appropriate structures to the extraction of profits by way of dividend, salary and pension contributions. The impact of all recent and future tax changes and other issues will be considered. F Schedule D tax planning points. Commencement issues, cessation problems and the one big thing you can get wrong. Losses and the anti avoidance legislation affecting sole traders and partnerships. Planning with AIA for smaller businesses F Incorporating - is it still worthwhile? Techniques and pitfalls. Ensuring that favourable rates of corporation tax are obtained associated company issues F Disincorporating smaller businesses efficiently. The tax traps; the practicalities F Tax efficient removal of funds. Practical problems with small companies, including pension contributions, salary v dividend and other possible tax efficient benefits in kind. Tax relief for business motoring costs. Loans to directors F The impact of settlement legislation on family businesses; proposals for change following the House of Lords decision in Jones v Garnett. How could income shifting legislation work? F Capital gains tax entrepreneurs relief and the impact on smaller businesses F The outcome of the review of small business taxation by the Office of Tax Simplification All members and staff who wish to refresh their knowledge on a variety of tax planning advice and strategies for small businesses, and to consider the wider context of small business tax policy. AUDIT PROBLEM AREAS AND DEVELOPMENTS Presenter: Alan Bonham MA FCA The aim of the course is to update delegates on recent changes affecting the auditor, to look at current problem areas for auditors, particularly those that have arisen with the introduction of the new ISAs and to report back on common weaknesses identified in file reviews. The course will include F Update on recent changes: It is unlikely that there will be major changes in standards during 2011 but the impact of the clarified ISAs will continue to be felt as the APB revise Practice Notes and issue Bulletins. Other developments may come via the Audit Faculty of the ICAEW or changes in legal requirements F Current problem areas: All auditors will now be familiar with the new clarified ISAs. In this part of the course, we will consider the practical problems that firms are experiencing as they come to grips with the 474 compulsory requirements of those standards F Common weaknesses: Feedback is provided by the QAD and by the Audit Inspection Unit. We will consider their comments but the presenter will also cover the areas of weakness identified in his own cold file reviews All partners and staff involved in audit work. VAT UPDATE AND POTENTIAL PROBLEM AREAS Presenter: Neil Warren The world of VAT is constantly evolving as the impact of the global economy, complex case law and the enlargement of the EU means the rules are changing on almost a daily basis. It is very important that practitioners ensure clients are fully aware of the impact of VAT changes, not only to keep on the right side of HMRC but also to take advantage of VAT saving opportunities that become available. This seminar will: F review all major changes in VAT over the last twelve months F consider some potential pitfalls that need to be considered by practitioners in relation to partial exemption, VAT schemes, land and property transactions and international services F give tax saving tips on many aspects of VAT F explain the current position in relation to place of supply challenges F review important issues with the penalty regime F assess HMRC s current compliance strategy and ways to reduce problems on a VAT visit by an officer This course is ideal for anyone working in industry or practice and whose day to day work requires an awareness of VAT and the need to be up-to-date with changes to the legislation, and the potential tax saving opportunities for clients. Thursday 10 Nov Luton 26/11 Thursday 10 Nov Luton 27/11 CORPORATION TAX UPDATE Presenter: Giles Mooney FCA CTA Corporation tax is fast-changing look at the last four Finance Acts to see how fast and more businesses are structured as companies now than in the past. So it is vital that advisors know how to take advantage of the structure and reliefs within the corporation tax system, as well as being able to identify the most tax-efficient ways of withdrawing profits from companies. The course will include F minimising the rate of corporation tax F profits computation (including planning for capital allowances and R&D reliefs) F using corporation tax losses F efficient profit extraction from family companies F using reliefs for groups of companies F administration of corporation tax This course is suitable for members in business and practice who wish to update their corporation tax knowledge. It will assume a good basic understanding of both technical and practical aspects of corporation tax. It will also be appropriate for more junior staff with a basic grasp of tax whether gained through examination study or practical experience. Wednesday 16 Nov Luton 28/11 14 Tuesday 18 October Luton 24/11 15

9 COURSE VOUCHER SCHEME 2011 BEDS, BUCKS & HERTS REGULATORY UPDATE FOR PRACTITIONERS Presenter: Andrew Güntert MSc FCA Each year the regulatory environment for practitioners becomes more demanding and this course is designed to ensure that delegates will be confident as to what the relevant regulations are, and what they need to do to comply with them. F the current position and recent developments and requirements in money laundering F what QAD expect under Practice Assurance F the requirements of the Data Protection Act F the ICAEW and ACCA Ethical Codes and what these require from practitioners F an overview of the current professional guidance on investment business F Practising Certificate rules and PII This course will be relevant to all practitioners to ensure they are up to date with the current requirements. Tuesday 22 Nov Hatfield 29/11 INTERNATIONAL ACCOUNTING STANDARDS FOR SMES Presenter: Phil Frost ACA The requirements of full IFRS are unsuitable for most private entities. As a result the International Accounting Standards Board has developed the IFRS for SMEs. This course will explore the requirements of the standard, how it differs from full IFRS and UK GAAP and set out which companies are able to apply the standard and when this can happen. F the development of the IFRS for SMEs F which companies are required to, or permitted, to use the standard F key differences from full IFRS and from UK GAAP F implications for implementation by UK companies F illustrative financial statements and disclosure checklist F first time adoption All members who are involved in preparing for the introduction of IFRS for SMEs, including the need to understand the comparatives required. Tuesday 22 Nov Hatfield 30/11 CPD COURSE VOUCHERS 2011 PAPER OR ONLINE - 5 VOUCHERS VAT Vouchers are valid from 1 November 2010 until 31 December 2011 CONDITIONS OF SALE 1 The scheme is only open to members of Beds, Bucks and Herts Society of Chartered Accountants. 2 Vouchers are only valid for BBHSCA courses. 3 Vouchers are valid for use on courses held from 1 November 2010 until 31 December One voucher should be submitted for each half-day place booked, with the booking form. Vouchers submitted will be assumed to be with the authority of the original purchaser. 5 The voucher will be recognised as payment for a course. It is subject to the same booking conditions. Seven days notice of cancellation is required without forfeit of the booking fee and the voucher will be returned to the sender. No financial refund will be given. 6 Change of name for the individual attending will be permitted without penalty. 7 Lost paper vouchers cannot be exchanged for cash. 8 Lost vouchers will only be replaced if the purchaser informs BBHSCA in writing. 9 Paper vouchers cannot be redeemed as payment for an online booking. To order paper vouchers, please photocopy the form on page 19 and return as directed Please note that if paper vouchers are purchased they cannot be used for online bookings. Members are encouraged to apply for online vouchers (see page 18)

10 COURSE VOUCHER SCHEME 2011 BEDS, BUCKS & HERTS CPD ELECTRONIC COURSE VOUCHERS 2011 These are available for members who would like to book onto courses via the ICAEW online booking system rather than sending booking forms and cheques or paper vouchers to the Regions Central Events team. Electronic vouchers can be purchased for future use, with actual courses selected later. ORDER FORM FOR 2011 BBH COURSES VOUCHERS (PAPER) PLEASE PHOTOCOPY THIS FORM AND PLEASE PRINT IN BLOCK CAPITALS. Please note that paper vouchers cannot be purchased by credit card. The Conditions of Sale (on page 17) have been read and understood. To make your electronic course voucher purchase, go to icaew.com/bbhcoursevouchers Please supply book(s) of 5 course VAT per book You will be issued with a unique code that can be redeemed against five half-day places on BBHSCA courses booked online. The unique code will be valid from the date of purchase until 31 December 2011 (see Conditions of Sale on page 17). Alternatively, whilst booking online for an event on icaew.com/bbh, and clicking on the Events button, part of the booking process will include an opportunity to purchase electronic vouchers. Cheque made payable to BBH for NAME OF CONTACT ADDRESS is enclosed FIRM For more information, contact Regions Central Events ICAEW PO Box 6083 Milton Keynes MK10 1PG T +44 (0) F +44 (0) E regions.bookings@icaew.com or POST CODE Send form with completed remittance to: Regions Central Bookings, PO Box 6083, Milton Keynes MK10 1PG BBH Office Use: Voucher numbers TELEPHONE Date issued Katherine Bowyer Regional Executive BBHSCA PO Box 721 Horseheath Cambridge CB21 4WZ T +44 (0) E bbhsca@icaew.com 18 19

11 COURSE BOOKING FORM 2011 PLEASE PHOTOCOPY THIS FORM. PLEASE PRINT IN BLOCK CAPITALS. BEDS, BUCKS & HERTS COURSE TITLE DATE FEES PER DELEGATE BBHSCA / ICAEW MEMBERS AND STAFF NEWLY QUALIFIED MEMBERS (up to two years), RETIRED MEMBERS & STUDENTS UNEMPLOYED BBHSCA / ICAEW MEMBERS COURSE VOUCHERS COURSE CODE VENUE VAT VAT VAT 1 VOUCHER PER DELEGATE PER HALF-DAY COURSE TO PAY BY CREDIT OR DEBIT CARD: Bookings should be made online at icaew.com/bbh and then click on Events button Electronic course vouchers for online bookings can be purchased at: icaew.com/bbhcoursevouchers ALTERNATIVELY I enclose a cheque payable to BBH ACCOUNT FOR Please remember to add VAT or course voucher(s) number(s) NAME ADDRESS OF FIRM/COMPANY POST CODE TELEPHONE ICAEW MEMBERSHIP NO TITLE MR / MRS / MS / MISS FIRST NAME & SURNAME [BLOCK CAPITALS PLEASE] Bookings received with payment are acknowledged with a VAT receipt and joining instructions. In the event of over-subscription or cancellation, you will be notified and your fee refunded. Bookings received less that seven days before the course may mean that no notes will be available on the day. Refunds for cancellations will only be made if written notification is received seven days prior to the course. 20 PLEASE SEND WITH PAYMENT OR VOUCHER(S) TO: Regions Central Events, ICAEW, PO Box 6083, Milton Keynes MK10 1PG T: +44 (0) F: +44 (0) E: regions.bookings@icaew.com

CPD Course Programme 2018/19. icaew.com/eastengland

CPD Course Programme 2018/19. icaew.com/eastengland CPD Course Programme 2018/19 icaew.com/eastengland Welcome to our new CPD Course Programme The South Essex Society s Courses Committee meets annually to discuss the topics our courses should cover to be

More information

Course Brochure 2017/2018.

Course Brochure 2017/2018. Brochure 2017/2018 www.aias.uk.com 4 August 2017 An Introduction to the AIAS The AIAS is a not-for-profit organisation, limited by guarantee, controlled by a Board of Directors drawn from its membership

More information

ICAEW. CPD Course and Events

ICAEW. CPD Course and Events ICAEW CPD Course and Events Programme 2017 BUSINESS WITH CONFIDENCE icaew.com/bbh Fees and booking conditions FEES You can pay for BBHSCA courses individually or with pre-purchased course vouchers which

More information

Residential Conference for Practitioners July 2015 Burleigh Court, Loughborough

Residential Conference for Practitioners July 2015 Burleigh Court, Loughborough Residential Conference for Practitioners 2015 10 11 July 2015 Burleigh Court, Loughborough Residential Conference for Practitioners Friday 10 Saturday 11 July 2015 ACCA UK s Residential Conference for

More information

CPD Course Programme 2017/18. icaew.com/eastengland

CPD Course Programme 2017/18. icaew.com/eastengland CPD Course Programme 2017/18 icaew.com/eastengland Welcome to our new CPD Course Programme The South Essex Society s Courses Committee meets annually to discuss the topics our courses should cover to be

More information

PROFESSIONAL COURSES RESIDENTIAL CONFERENCE FOR PRACTITIONERS JULY 2014 BURLEIGH COURT, LOUGHBOROUGH

PROFESSIONAL COURSES RESIDENTIAL CONFERENCE FOR PRACTITIONERS JULY 2014 BURLEIGH COURT, LOUGHBOROUGH PROFESSIONAL COURSES RESIDENTIAL CONFERENCE FOR PRACTITIONERS 11 12 JULY 2014 BURLEIGH COURT, LOUGHBOROUGH To register and book online please visit https://events.accaglobal.com A word from our sponsor

More information

LINCOLN AND SOUTH LINCOLNSHIRE SOCIETY OF CHARTERED ACCOUNTANTS Lecture Programme. icaew.com/eastmidlands

LINCOLN AND SOUTH LINCOLNSHIRE SOCIETY OF CHARTERED ACCOUNTANTS Lecture Programme. icaew.com/eastmidlands LINCOLN AND SOUTH LINCOLNSHIRE SOCIETY OF CHARTERED ACCOUNTANTS 2017-18 Lecture Programme icaew.com/eastmidlands Lincoln & South Lincolnshire Society of Chartered Accountants 2017-18 LECTURE PROGRAMME

More information

Course Synopses

Course Synopses Course Synopses - 2017 Page 2 Ethical & Technical Issues through Case Studies Page 3 Audit Issues through Case Studies Page 4 Auditing in the FRS102 World Issues Arising Page 5 FRS102 A Practical Guide

More information

LECTURE PROGRAMME

LECTURE PROGRAMME 2014-2015 LECTURE PROGRAMME BUSINESS WITH CONFIDENCE icaew.com/eastmidlands Lincoln & South Lincolnshire Society of Chartered Accountants 2014-15 Lecture Programme Dear Colleague We are delighted to offer

More information

CPD Courses in Lancaster

CPD Courses in Lancaster CPD Courses in Lancaster Your 2014 training programme Spice up your CPD......courses to suit all tastes! Meeting your training needs... Not only do you have access to a high quality CPD training programme

More information

LECTURE PROGRAMME

LECTURE PROGRAMME 2011-2012 LECTURE PROGRAMME BUSINESS WITH CONFIDENCE icaew.com/eastmidlands Lincoln & South Lincolnshire Society of Chartered Accountants 2011-12 Lecture Programme Dear Colleague Once again, we are delighted

More information

CPD Programme 2012/2013

CPD Programme 2012/2013 CPD Programme 2012/2013 Continuing professional development (CPD) enables you to develop your expertise within your individual role and help you maintain that edge throughout your career. Our CPD programme

More information

Audit Manual Refresher

Audit Manual Refresher An Introduction to the Audit Manual Speaker: Sally Hutchings, Andrew Paul or Jenny Faulkner, Mercia Group Ltd On completion of the course, participants will understand the documentation and how to use

More information

Tolley CPD Seminars The UK s best lecturers are waiting for you. CPD Seminars Sponsored by.

Tolley CPD Seminars The UK s best lecturers are waiting for you. CPD Seminars Sponsored by. Tolley CPD Seminars The UK s best lecturers are waiting for you CPD Seminars 2011 www.tolley.co.uk/cpdseminars Sponsored by Tolley CPD Seminars Home to the UK s best lecturers I am delighted to present

More information

Continuing Professional Development (CPD)

Continuing Professional Development (CPD) Continuing Professional Development (CPD) Regulations and Guidance Notes November 2016 CONTENTS CPD REGULATIONS 5 1. MEMBERSHIP OBLIGATIONS...5 2. PRINCIPLES OF CPD...5 3. RECORDING CPD...6 4. COMPLIANCE...6

More information

Lecture Programme

Lecture Programme Lecture Programme 2018-2019 icaew.com/sswsca ICAEW Staffs, Salop & Wolverhampton Dear Colleague 2018-19 LECTURE PROGRAMME Detailed within this booklet are: ICAEW Staffs, Salop and Wolverhampton lectures

More information

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

Simply complete the booking form at the back of this brochure and forward to BPP Professional Development Tax Programme 2017 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

More information

The Practitioners Conference

The Practitioners Conference ICAEW The Practitioners Conference NOW IN ITS 44 TH YEAR Thursday 19 March 2015 Saturday 21 March 2015 Robinson College, Cambridge BUSINESS WITH CONFIDENCE icaew.com/lsca Are you protecting your most valued

More information

Residential Conference for Practitioners 2018

Residential Conference for Practitioners 2018 Residential Conference for Practitioners 2018 Residential Conference for Practitioners 22 24 November 2018 ACCA UK s Residential Conference for Practitioners provides an excellent opportunity to refresh

More information

In this summary, we include planning suggestions for: Income Tax. Capital Gains Tax. Inheritance Tax. Pensions. Offshore matters

In this summary, we include planning suggestions for: Income Tax. Capital Gains Tax. Inheritance Tax. Pensions. Offshore matters Year end tax planning 2014/15 The run up to the tax year end on 5 April 2015 is the perfect time to consider tax planning opportunities and to put in place strategies to minimise tax throughout 2015/16.

More information

SEMINAR SYNOPSES 2016 : ALL VENUES

SEMINAR SYNOPSES 2016 : ALL VENUES SEMINAR SYNOPSES 2016 : ALL VENUES 2 Audit Risk and Fraud 4 Accounting and Auditing Stock + WIP under FRS102 5 The First FRS102 Accounts 6 Employment Taxation Update 7 Tax Planning for 6 April 2016-Taking

More information

Northern Ireland. Face to Face CPD Events. Practical Workshops. Online Courses Accountancy and Tax training local to you.

Northern Ireland. Face to Face CPD Events. Practical Workshops. Online Courses Accountancy and Tax training local to you. Northern Ireland 2015 Accountancy and Tax training local to you Face to Face CPD Events from 65 plus VAT Practical Workshops from 65 plus VAT Courses from 29 plus VAT www.mercia-group.co.uk Your training.

More information

AAT Licensed Accountant application form

AAT Licensed Accountant application form AAT Licensed Accountant application form Please complete this form in BLOCK CAPITALS. You must complete all sections to avoid delaying you application. If you have any questions about your application

More information

Licensed Bookkeeper application

Licensed Bookkeeper application Licensed Bookkeeper application Please complete this form in BLOCK CAPITALS. If you have any questions about your application please call the Customer Service team on +44 (0)20 3735 2468. Lines are open

More information

BPP Professional Development 2017 Tax Programme

BPP Professional Development 2017 Tax Programme BPP Professional Development 2017 Tax Programme 1 P age v3 04/09/17 Programme Guide Breakfast Series Course Title Date Outline Cost VAT for administrators 21 February, This course will cover the basics

More information

ACCA Charity Finance Conference Tuesday 10 October Jurys Inn, Birmingham

ACCA Charity Finance Conference Tuesday 10 October Jurys Inn, Birmingham ACCA Charity Finance Conference 2017 Tuesday 10 October Jurys Inn, Birmingham The details The speakers ACCA s annual charity finance returns for 2017, providing you with an excellent opportunity to keep

More information

Year end tax planning 2017/18

Year end tax planning 2017/18 BOND Chartered Accountants KEY GUIDE Year end tax planning 2017/18 Income tax saving for couples If you re in a couple, you might be able to save tax by switching income from one spouse or partner to the

More information

CHANNEL ISLANDS CONFERENCE 2014

CHANNEL ISLANDS CONFERENCE 2014 PROFESSIONAL COURSES CHANNEL ISLANDS CONFERENCE 2014 18 20 JUNE BEAU SEJOUR LEISURE CENTRE, GUERNSEY CHANNEL ISLANDS CONFERENCE ACCA UK s annual Channel Islands Conference focuses on key issues faced by

More information

Slide 1. Introduction

Slide 1. Introduction World Bank Seminar script. Slide 1 Introduction Peter Dinsdale is an World Bank retiree with experience of retiring and returning to the UK having sold up in the US and jumped through all of the necessary

More information

Tax Planning for the New Tax Year 5th April 2015

Tax Planning for the New Tax Year 5th April 2015 ROBINSONS Chartered Accountants 5 Underwood Street, London N1 7LY Tel: Email: Website: 020 7684 0707 Follow us on Twitter: @robinsonslondon Tax Planning for the New Tax Year 5th April 2015 (Your guide

More information

half day Retirement Masterclass covering: Non-Member Rates Early Bird (until 4 May) $250 / Regular (after 5 May) $310

half day Retirement Masterclass covering: Non-Member Rates Early Bird (until 4 May) $250 / Regular (after 5 May) $310 MAY WA OCT DEC 2016 Retirement Masterclass DATE Thursday 4 May 201 Join experts Raymond Pecotic, Managing Director of Empire Financial Group and Les Buchbinder, Director of BBV Legal, as they take us through

More information

Guidance on incorporation: By Johnny Minford, Chartered Accountant and Russell Abrahams, a Solicitor

Guidance on incorporation: By Johnny Minford, Chartered Accountant and Russell Abrahams, a Solicitor Guidance on incorporation: 2018 By Johnny Minford, Chartered Accountant and Russell Abrahams, a Solicitor Incorporation of a dental practice is a more complicated transaction than many might think, if

More information

Date/Time Course Title Speaker Level. Property All Risk Insurance and Business Interruption. Business Interruption in Supply Chains

Date/Time Course Title Speaker Level. Property All Risk Insurance and Business Interruption. Business Interruption in Supply Chains THE HONG KONG CONFEDERATION OF INSURANCE BROKERS 香港保險顧問聯會 General Circular 59/18 Date: 8 August 2018 Subject: More FIS Seminars in September & October delivered by top-notch Speakers of CII Dear Members

More information

Guidelines and Regulations for Members in Practice. Registered as a charity. No

Guidelines and Regulations for Members in Practice. Registered as a charity. No Guidelines and Regulations for Members in Practice Registered as a charity. No. 1050724 1-1 - Contents page Introduction 3 Do you need to become an AAT member in practice? 4 Part 1 - The Guidelines 5 1

More information

Are you ready for the 2015/16 tax yearend and beyond?

Are you ready for the 2015/16 tax yearend and beyond? Are you ready for the 2015/16 tax yearend and beyond? Practical advice for contractors and freelancers to prepare for 5 April 2016 and what s around the corner. Are you ready for the end of the 2015/16

More information

This is a summary of the key tax events for the week ended 21 August It has been compiled by Anita Monteith, Jane Moore and Ian Young.

This is a summary of the key tax events for the week ended 21 August It has been compiled by Anita Monteith, Jane Moore and Ian Young. WEEKLY NEWS UPDATE NEWSWIRE 826 This is a summary of the key tax events for the week ended 21 August 2016. It has been compiled by Anita Monteith, Jane Moore and Ian Young. This newswire contains all the

More information

International Financial Reporting Standards (IFRS)

International Financial Reporting Standards (IFRS) Standards (IFRS) Course Programme Effective September 2008 0845 644 5977 enquiries@bpp.com www.bpp.com/pd BPP Professional Development - Expertise You Can Trust Courses include: IFRS CPD Courses 1 IFRS

More information

EVOLVE ASSET FOCUSED EIS PORTFOLIOS

EVOLVE ASSET FOCUSED EIS PORTFOLIOS EVOLVE ASSET FOCUSED EIS PORTFOLIOS CONTENTS WELCOME TO BLACKFINCH 3 WHAT IS AN ENTERPRISE INVESTMENT SCHEME? 4 HOW IT WORKS 6 KEY BENEFITS 8 RISKS 9 HOW TO CLAIM TAX RELIEF 10 TAX RELIEF ILLUSTRATED 11

More information

ACCA Charity Finance Conference Wednesday 17 October Crowne Plaza Hotel NEC, Birmingham

ACCA Charity Finance Conference Wednesday 17 October Crowne Plaza Hotel NEC, Birmingham ACCA Charity Finance Conference 2018 Wednesday 17 October Crowne Plaza Hotel NEC, Birmingham The details The speakers ACCA s annual charity finance conference returns for 2018, providing you with an excellent

More information

Your helpful guide to. Barrister accounts and taxation

Your helpful guide to. Barrister accounts and taxation Your helpful guide to Barrister accounts and taxation Contents Why barrister accounts are different Choosing your year end Sole Trader or Limited Company? Expenses and allowable deductions Cash basis accounting

More information

Anti-Money Laundering& Counter Terrorist Financing. All You Need To Know To Ensure Compliance

Anti-Money Laundering& Counter Terrorist Financing. All You Need To Know To Ensure Compliance Anti-Money Laundering& Counter Terrorist Financing All You Need To Know To Ensure Compliance COMSURE AML Risk Management Forums Don t miss this opportunity to get the latest tools and leading practices

More information

Discretionary Discounted Gift Trust. Adviser s Guide

Discretionary Discounted Gift Trust. Adviser s Guide Discretionary Discounted Gift Trust Adviser s Guide Adviser s Guide to the Discretionary Discounted Gift Trust This guide is for use by Financial Advisers only. It is not intended for onward transmission

More information

TIME:AIM ISA. The potential for tax free growth and inheritance tax planning

TIME:AIM ISA. The potential for tax free growth and inheritance tax planning The potential for tax free growth and inheritance tax planning APPLICATION PACK: Application Form Services Guide Portfolio Management Agreement Risks Glossary Custody Agreement APPLICATION PACK Contents

More information

Small Charity Reporting

Small Charity Reporting Small Charity Reporting Bulletin 2017 / 1 What is in this Bulletin? There are three key changes of relevance to auditors, independent examiners and preparers of charity accounts dealt with in this Bulletin:

More information

Management of Risk and Uncertainty (MoRU)

Management of Risk and Uncertainty (MoRU) Management of Risk and Uncertainty (MoRU) Training Courses 2010 A two-day certified risk management training programme accredited by the Institute of Risk Management and delivered in Scotland by Offrisk

More information

Property & Private Client Law Course Programme London Effective July - December BPP Professional Development - Developing Careers

Property & Private Client Law Course Programme London Effective July - December BPP Professional Development - Developing Careers Accredited for CPD by the Solicitors Regulation Authority, the Bar Standards Board, the Institute of Legal Executives and the Council for Licensed Conveyancers. Property & Private Client Law Course Programme

More information

2016 AUTUMN STATEMENT

2016 AUTUMN STATEMENT 2016 AUTUMN STATEMENT Highlights l Salary sacrifice schemes The tax and NIC advantages of most salary sacrifice schemes will be removed from April 2017 as previously proposed, but there will be some transitional

More information

Introduction. Contents

Introduction. Contents Introduction Thank you for taking the time to look through our Year End Tax Planning Guide. Timing is often the key ingredient in tax planning and with the end of the tax year on 5 April fast approaching,

More information

Year-end tax planning checklist. TWP: Chartered Accountants & Tax Advisers

Year-end tax planning checklist. TWP: Chartered Accountants & Tax Advisers Year-end tax planning checklist TWP: Chartered Accountants & Tax Advisers With the current tax year ending on 5 April 2017, it is important to utilise all the tax reliefs and allowances available before

More information

TAXFAX 2009/

TAXFAX 2009/ TAXFAX 2009/2010 www.blickrothenberg.com Table of contents Allowances and Reliefs 2 Individuals - Income Tax Rates 2 National Insurance Contributions 3 Capital Gains Tax 4 Inheritance Tax 5 Trusts - Income

More information

Tax Tips & Tools. 2018/19 Edition 122 tools, 2 new and 80 updated. Tax Tips & Tools has been comprehensively updated for the 2018/19 tax year

Tax Tips & Tools. 2018/19 Edition 122 tools, 2 new and 80 updated. Tax Tips & Tools has been comprehensively updated for the 2018/19 tax year A comprehensive collection of tax calculators, spreadsheets, checklists and other tax tools Tax Tips & Tools Tax Tips & Tools has been comprehensively updated for the 2018/19 tax year 2018/19 Edition 122

More information

YOUR GUIDE. Year End Tax Planning 2016/17

YOUR GUIDE. Year End Tax Planning 2016/17 YOUR GUIDE Year End Tax Planning 2016/17 INTRODUCTION As the end of the 2016/17 tax year end approaches, it is important that you take the time to review your financial and tax arrangements, and consider

More information

LIFE CYCLE OF A BUSINESS NUMBER 7 TAX HEALTH CHECK

LIFE CYCLE OF A BUSINESS NUMBER 7 TAX HEALTH CHECK TAX HEALTH CHECK 8 SELLING YOUR BUSINESS 1 WHEN SHAREHOLDERS JOIN OR LEAVE 6 7 SHARE OPTIONS LIFE CYCLE OF A BUSINESS 2 VENTURE 3 NEW BUSINESS BANK FUNDING 5 INVESTOR 4 SEEKING AN BUYING A BUSINESS NUMBER

More information

Sheffield 2018/19. CPD Courses. Practical Workshops. Accountancy and tax training local to you. Online Training. from 62. from 70.

Sheffield 2018/19. CPD Courses. Practical Workshops. Accountancy and tax training local to you. Online Training. from 62. from 70. Sheffield 2018/19 Accountancy and tax training local to you Online Training from 75 CPD Courses from 62 Practical Workshops from 70 All prices subject to VAT Here to help you As one of the leading providers

More information

Audit Regulations and Guidance

Audit Regulations and Guidance Audit Regulations and Guidance EFFECTIVE FROM 1 APRIL 2017 icaew.com AUDIT REGULATIONS AND GUIDANCE Institute of Chartered Accountants in England and Wales Institute of Chartered Accountants of Scotland

More information

Accounting and tax for start-up and small businesses

Accounting and tax for start-up and small businesses Accounting and tax for start-up and small businesses A guide for clients www.bwm.co.uk 0151 236 1494 Contents Page Introduction - Small businesses and start-up services 2 Which structure is right for your

More information

ACCOUNTING FOR GENERAL PRACTICE POSTGRADUATE CENTRE MUSGROVE PARK HOSPITAL, TAUNTON

ACCOUNTING FOR GENERAL PRACTICE POSTGRADUATE CENTRE MUSGROVE PARK HOSPITAL, TAUNTON ACCOUNTING FOR GENERAL PRACTICE POSTGRADUATE CENTRE MUSGROVE PARK HOSPITAL, TAUNTON 2 July 2008 General Practice as a Business GP medical partnerships are similar to any other small business. As self employed

More information

Year end tax planning guide 2017/2018

Year end tax planning guide 2017/2018 Year end tax planning guide 2017/2018 At Handelsbanken Wealth Management we make every effort to advise clients on sensible and appropriate ways to reduce or defer their tax burden in a straight forward

More information

UK tax year end planning. Optimise your affairs before the end of the 2017/18 tax year and prepare for the year ahead

UK tax year end planning. Optimise your affairs before the end of the 2017/18 tax year and prepare for the year ahead UK tax year end planning Optimise your affairs before the end of the 2017/18 tax year and prepare for the year ahead Page 1 Contents UK tax planning: 2017/18 tax year end... 2 Year end tax planning checklist...

More information

The non-dom newsletter

The non-dom newsletter September 2015 Tax Services The non-dom newsletter Introduction Welcome to the first edition of our Non-Dom Newsletter. This newsletter has a single focus: to keep you abreast and advised of the changing

More information

PRACTICE UPDATE. May / June Dividend oddities

PRACTICE UPDATE. May / June Dividend oddities PRACTICE UPDATE May / June 2010 MARK MCLAUGHLIN ASSOCIATES Chartered Tax Advisers 6 Coleby Avenue, Peel Hall, Manchester M22 5HH T: 0161 614 9370 F: 0161 613 5268 W: www.taxationweb.co.uk E: tax@markmclaughlin.co.uk

More information

MARCH 2016 BUDGET. The annual allowance for high earners will be reduced to between 10,000 and 40,000 - the tapered annual allowance (see below).

MARCH 2016 BUDGET. The annual allowance for high earners will be reduced to between 10,000 and 40,000 - the tapered annual allowance (see below). MARCH 2016 BUDGET SUMMARY After months of press speculation about a possible fundamental change to the pension tax regime, no further significant changes were announced. However, there were some technical

More information

Combatting Tax Avoidance. John Barnett CTA (Fellow) TEP Partner, Burges Salmon LLP

Combatting Tax Avoidance. John Barnett CTA (Fellow) TEP Partner, Burges Salmon LLP Combatting Tax Avoidance John Barnett CTA (Fellow) TEP Partner, Burges Salmon LLP The War on Tax Avoidance Disclosure of Tax Avoidance Schemes (DOTAS) update Accelerated Payment Notices Information Powers

More information

INITIAL TEST OF COMPETENCE SYLLABUS AND EXAMINABLE PRONOUNCEMENTS JANUARY AND JUNE 2015

INITIAL TEST OF COMPETENCE SYLLABUS AND EXAMINABLE PRONOUNCEMENTS JANUARY AND JUNE 2015 Integrity House, P.O. Box CY 1079, Cnr. Bath Road and Second Street Causeway, Harare. Zimbabwe. Tel: 263 4 793674/960/252672/793471 Fax: 263 4 706245 E-mail: administrator@icaz.icon.co.zw INITIAL TEST

More information

Guidelines for buying and selling a business or company

Guidelines for buying and selling a business or company Guidelines for buying and selling a business or company Introduction This section covers the main tax issues that arise when buying or selling a business owned by a sole trader, a partnership or a company.

More information

Course Title Date & Time Speaker Enrolment Status Integrated Risk Management Approach (Advanced Level) 23 July 2018 (Mon) 9:30am 5pm

Course Title Date & Time Speaker Enrolment Status Integrated Risk Management Approach (Advanced Level) 23 July 2018 (Mon) 9:30am 5pm THE HONG KONG CONFEDERATION OF INSURANCE BROKERS 香港保險顧問聯會 General Circular 53/18 Date: 11 July 2018 Subject: Reminder - FIS CPD Seminars are back! New courses offered in July 2018 Dear Members Thank you

More information

HMRC Consultation Document Tackling Offshore Tax Evasion: A Requirement to Correct Response by the Chartered Institute of Taxation

HMRC Consultation Document Tackling Offshore Tax Evasion: A Requirement to Correct Response by the Chartered Institute of Taxation HMRC Consultation Document Tackling Offshore Tax Evasion: A Requirement to Correct Response by the Chartered Institute of Taxation 1 Introduction 1.1 This is the latest in a series of consultations by

More information

TAX PLANNING CHECKLIST FOR YEAR END

TAX PLANNING CHECKLIST FOR YEAR END TAX PLANNING CHECKLIST FOR YEAR END 2019 INTRODUCTION As the end of another tax year approaches, now is a good time to consider your financial position and check whether you have taken full advantage of

More information

Key employee share schemes and securities developments

Key employee share schemes and securities developments 12 December 2013 Finance Bill 2014 Key employee share schemes and securities developments Draft clauses for Finance Bill 2014 (FB 2014) were published on 10 December 2013. They include a number of important

More information

Living abroad the main tax rules

Living abroad the main tax rules Hebblethwaites Chartered Accountants & Registered Auditors KEY GUIDE Living abroad the main tax rules Planning to leave the UK While the thought of going abroad to work or retire may be exciting, the months

More information

ICAEW REPRESENTATION 108/16 TAX REPRESENTATION

ICAEW REPRESENTATION 108/16 TAX REPRESENTATION ICAEW REPRESENTATION 108/16 TAX REPRESENTATION STRENGTHENING THE TAX AVOIDANCE DISCLOSURE REGIMES FOR INDIRECT TAXES ICAEW welcomes the opportunity to comment on the consultation document Strengthening

More information

TAX TAX & ACCOUNTANCY & ACCOUNTANCY

TAX TAX & ACCOUNTANCY & ACCOUNTANCY TAX & ACCOUNTANCY Open and friendly approach We are local to you, with a free initial consultation. Happy to meet you out of hours too. Up-front pricing Fixed fees, payable monthly, no surprises. Easy

More information

TAXFAX 2013/2014.

TAXFAX 2013/2014. TAXFAX 2013/2014 www.blickrothenberg.com TAXFAX 2013/2014 CLICK TO VIEW Allowances and Reliefs 2 Individuals - Income Tax Rates 3 National Insurance Contributions 3 Capital Gains Tax 4 Inheritance Tax

More information

Examiner s report P6 Advanced Taxation (UK) December 2017

Examiner s report P6 Advanced Taxation (UK) December 2017 Examiner s report P6 Advanced Taxation (UK) December 2017 General Comments The exam was in its standard format; section A consisting of the compulsory questions 1 and 2, worth 35 marks and 25 marks respectively,

More information

Capital Gains Tax Tackling Property Business Incorporations

Capital Gains Tax Tackling Property Business Incorporations Capital Gains Tax Tackling Property Business Incorporations Peter Rayney * FCA CTA (Fellow) TEP, Peter Rayney Tax Consulting Ltd Capital gains tax; Incorporation; Incorporation relief; Inheritance tax;

More information

2020 Membership and Training Programme 2019

2020 Membership and Training Programme 2019 2020 Innovation - Providing you with innovative solutions for a successful future 2020 Membership and Training Programme 2019 2020 are committed to supporting our members with a range of training, products

More information

YEAR-END TAX GUIDE 2015/16

YEAR-END TAX GUIDE 2015/16 YEAR-END TAX GUIDE 2015/16 Magee Gammon Henwood House Henwood Ashford Kent TN24 8DH mg@mageegammon.com 01233 630000 www.mageegammon.com YEAR-END TAX GUIDE 2015/16 CONTENTS PERSONAL TAX AND ALLOWANCES INCOME

More information

lpfa Pensions Update In this Edition: March 2010 FRS17 balance sheet restatement for change in pensions increase index from RPI to CPI

lpfa Pensions Update In this Edition: March 2010 FRS17 balance sheet restatement for change in pensions increase index from RPI to CPI Pensions Update March 2010 FRS17 balance sheet restatement for change in pensions increase index from RPI to CPI If you are audited by the Audit Commission or Audit Scotland, you might well have been informed

More information

The Chartered Tax Adviser Examination

The Chartered Tax Adviser Examination The Chartered Tax Adviser Examination May 2018 Application and Interaction Question 2 Taxation of larger companies and groups Suggested solution Memo to Tax Partner From: Pat Brown To: Johnny Rate Date:

More information

The financial position of the family is protected in the event of illness or death.

The financial position of the family is protected in the event of illness or death. Incorporation Introduction This section considers the advantages and drawbacks of using a private company when starting to trade, or later once a business has become established. It also summarises company

More information

CONTENTS. CLASS 2 NICs WILL BE PAYABLE VIA SELF-ASSESSMENT

CONTENTS. CLASS 2 NICs WILL BE PAYABLE VIA SELF-ASSESSMENT CONTENTS CLASS 2 NICs WILL BE PAYABLE VIA SELF- ASSESSMENT THE NEW 0% STARTING RATE OF INCOME TAX A PRACTICAL REMINDER THE GOVERNMENT RAISES THE BAR ON DB ADVICE CONSULTATION ON AN INCREASED MINIMUM PERIOD

More information

VAT TRAINING PROGRAMMES FOR MANAGING TAX TRANSACTIONS PROFESSIONAL QUALIFICATIONS IN TAXATION

VAT TRAINING PROGRAMMES FOR MANAGING TAX TRANSACTIONS PROFESSIONAL QUALIFICATIONS IN TAXATION VAT TRAINING PROGRAMMES FOR MANAGING TAX TRANSACTIONS Principles of Value Added Tax (VAT) Advanced Principles of Value Added Tax (VAT) VAT Implementation and Control VAT for Financial Sector VAT For Insurance

More information

Date/Time Course Title Level 22 Jan 2019 (Tue) 9:30am-5:00pm 23 Jan 2019 (Wed) 9:30am-5:00pm. Life Insurance and Insurance Products Intermediate 6

Date/Time Course Title Level 22 Jan 2019 (Tue) 9:30am-5:00pm 23 Jan 2019 (Wed) 9:30am-5:00pm. Life Insurance and Insurance Products Intermediate 6 THE HONG KONG CONFEDERATION OF INSURANCE BROKERS 香港保險顧問聯會 General Circular 105/18 Date: 7 December 2018 Subject: More High Quality FIS Seminars in January 2019 Topics on life insurance delivered by ANZIIF

More information

Expect more from your Tax Partner

Expect more from your Tax Partner Expect more from your Tax Partner IFA London branch meeting Tuesday 5 February 2018 IFA Tax Portal 2 Key property tax changes Caroline Fleet Gabelle SDLT First time buyers relief Conditions for relief

More information

CORE TAX ISSUES FOR INSOLVENCY PROFESSIONALS

CORE TAX ISSUES FOR INSOLVENCY PROFESSIONALS The Voice of Business Recovery CORE TAX ISSUES FOR INSOLVENCY PROFESSIONALS DEVELOPMENTS DEBT RESTRUCTURING COUNTER AVOIDANCE VAT TAX DEVE BT RESTRUCTURING COUNTER AVOIDANCE VAT TAX DEVELOPMENTS DEBT RES

More information

A Guide to Contractor Expenses

A Guide to Contractor Expenses A Guide to Contractor Expenses CONTENTS 1. Who are we?... 3 2. What expenses you can claim?... 4 3. Defining a valid business expense... 5 4. Claiming expenses if you re inside IR35... 6 5. The importance

More information

Accountancy Corporate Finance Taxation Business Advisory Private Clients

Accountancy Corporate Finance Taxation Business Advisory Private Clients Accountancy Corporate Finance Taxation Business Advisory Private Clients Much more than just the numbers... Established in 2004, Evans Entwistle is a team of chartered accounting and business advisory

More information

TAX GUIDE YEAR-END 2016/17.

TAX GUIDE YEAR-END 2016/17. YEAR-END TAX GUIDE 2016/17 023 8046 1200 www.hwb-accountants.com admin@hwb-accountants.com HWB is a trading name of Hopper Williams and Bell Limited. Registered to carry on audit work in the UK and regulated

More information

There will be a written paper of 3 hours. The paper will be in three sections as follows:

There will be a written paper of 3 hours. The paper will be in three sections as follows: 5. Business Taxation (IBTX) Syllabus overview This syllabus introduces CIMA students to a wide range of taxation concepts and legislation. It recognises that Chartered Management Accountants will not be

More information

MEETING THE OBLIGATIONS TO FILE RETURNS AND PAY TAX ON TIME

MEETING THE OBLIGATIONS TO FILE RETURNS AND PAY TAX ON TIME MEETING THE OBLIGATIONS TO FILE RETURNS AND PAY TAX ON TIME DRAFT LEGISLATION AND COMMENTARY Memorandum submitted on 3 March 2010 by the Tax Faculty of the Institute of Chartered Accountants in England

More information

The personal allowance will increase to 11,000 in April 2016 with a further increase to 11,500 in April 2017.

The personal allowance will increase to 11,000 in April 2016 with a further increase to 11,500 in April 2017. The Budget in brief Date posted: 18.3.16 Income tax The personal allowance will increase to 11,000 in April 2016 with a further increase to 11,500 in April 2017. The higher rate threshold will increase

More information

01 / The tax landscape in

01 / The tax landscape in End of year tax planning 2011-2012 Introduction In an economic climate that continues to present challenges to business and personal finances, ensuring that your tax affairs are in the best possible shape

More information

BK SURCO TRAINING. presents a series of COMMERCIAL AND CONTRACT MANAGEMENT TRAINING SEMINARS. for CONSTRUCTION PROFESSIONALS

BK SURCO TRAINING. presents a series of COMMERCIAL AND CONTRACT MANAGEMENT TRAINING SEMINARS. for CONSTRUCTION PROFESSIONALS BK SURCO TRAINING presents a series of COMMERCIAL AND CONTRACT MANAGEMENT TRAINING SEMINARS for CONSTRUCTION PROFESSIONALS Extensions of Time Valuation of Variations Bonds, Guarantees, Collateral Warranties

More information

Insolvencies and Recoveries : a one day professional meeting from IRRV Scotland

Insolvencies and Recoveries : a one day professional meeting from IRRV Scotland Insolvencies and Recoveries : a one day professional meeting from IRRV Scotland * INCLUDES FREE PLACES SPECIAL OFFER * The Leapark Hotel, Grangemouth Tuesday 21 st June 2016 Valid for IRRV CPD Points Insolvencies

More information

Licensed Accountant application

Licensed Accountant application Licensed Accountant application Please complete this form in BLOCK CAPITALS. If you have any questions about your application please call the Customer Service team on +44 (0)20 3735 2468. Lines are open

More information

Foundations in Taxation FTX (UK) June and December 2018

Foundations in Taxation FTX (UK) June and December 2018 Foundations in Taxation FTX (UK) June and December 2018 This syllabus and study guide is designed to help with teaching and learning and is intended to provide detailed information on what could be assessed

More information

UK SUMMER BUDGET July 2015

UK SUMMER BUDGET July 2015 UK SUMMER BUDGET 2015 8 July 2015 The Chancellor, George Osborne released his first all-conservative Government Budget since 1997 on Wednesday, 8 July 2015. The Chancellor described this Budget as focusing

More information

The Gibraltar Financial Services Commission. Consultation Paper Regulation of personal pension schemes

The Gibraltar Financial Services Commission. Consultation Paper Regulation of personal pension schemes The Gibraltar Financial Services Commission Consultation Paper Regulation of personal pension schemes Published: 4 June 2015 Table of Contents 1. Purpose 3 2. Executive Summary 4 2.1 Overall objectives

More information

+OWNERSHIP OF FARM PROPERTY LANDLORD FARMERS. Farming Update CHANGES TO INCOME TAX RELIEF. issue 23 autumn/winter 18 MAKING TAX DIGITAL

+OWNERSHIP OF FARM PROPERTY LANDLORD FARMERS. Farming Update CHANGES TO INCOME TAX RELIEF. issue 23 autumn/winter 18 MAKING TAX DIGITAL Farming Update issue 23 autumn/winter 18 LANDLORD FARMERS CHANGES TO INCOME TAX RELIEF +OWNERSHIP OF FARM PROPERTY MAKING TAX DIGITAL FLAT RATE VAT SCHEME COMMERCIAL SHOOTS AVERAGING Chartered Accountants

More information

Tax Planning for Individuals

Tax Planning for Individuals Tax Planning for Individuals 2018 03333 219 000 advice@bishopfleming.co.uk www.bishopfleming.co.uk Tax Planning for Individuals 2018 Key Updates Income tax 150k 45% 100k- 123k 60% 11,500 Personal Allowance

More information