Northern Ireland 2018

Transcription

1 Northern Ireland 2018 Accountancy and tax training local to you CPD Courses from 73 from 75 Online Training from 80 All prices subject to VAT

2 Here to help you As one of the leading providers of training and support services to the UK accountancy profession, we look forward to assisting you in 2018, with any challenges you may face. We can help improve the knowledge and efficiency of you and your entire team with our broad range of training, support you with marketing your firm successfully and keep you ahead of the ever changing regulations and technological developments. Train your team Face to face or online complete choice Whether you are looking for face to face or online training, we have a complete range including CPD and specialist courses and practical, interactive workshops. Our team We are passionate about achieving excellence and helping you and your firm to maximise the value you receive from using our products and services. We have over 25 highly qualified experts in our dedicated technical team who are central to our product development as well as our delivery. With an inhouse team of this calibre we are often first to market with new offerings and can remain as flexible as you need us to be. s Your Training. Your Way. 4 Prices 5 CPD Course Programme 6 Specialist Programme 7 Practical Workshop Programme How to Book 9 Online Training Membership CPD Course Outlines Specialist Outlines This 2018 brochure provides details of all courses available in your area, as well as providing you with information on our online training. Practical Workshop Outlines CPD Speaker Profiles 29 Promote your services Marketing tools and services save time A broad range of marketing tools, suitable for firms with or without internal marketing resource. From a complete website service with a comprehensive mix of technical content to a simple client letter explaining relevant changes in legislation. For more details on our marketing services see page 30. Do you have any questions? Would you like help putting a programme together for your team? Do you have any questions about membership? Feel free to get in touch with one of our training event managers on or them at the addresses below: Support your practice Technical support specialist knowledge An unrivalled range of technical manuals and checklists used by over 2,500 firms. Our audit methodology has also been adopted by Caseware, CCH and IRIS to provide paperless options. We can help you improve compliance and efficiency with a range of file review services, tailored to suit your needs. See page 31 to find out more. Brendan Howard brendan.howard@merciaireland.com Tracey Winters tracey.winters@merciaireland.com Kay Sanders kay.sanders@merciaireland.com Joanne Waker joanne.walker@merciaireland.com 2 Call us on

3 Your training. Your way. Prices We understand that keeping your knowledge up to date is important and with practical and relevant training, we can help you do just that. Whether you prefer attending an event or viewing online, there is something for everyone. All our training gives you access to comprehensive content, with supporting documentation, presented by experienced and professional speakers. Accountancy Audit Tax Soft Skills Face to Face Training CPD Season Ticket Specialist Courses Membership Packages Prices 10+ places 73 per place 6 9 places 85 per place 1 5 places 135 per place From 75 per half day. Five day induction course 675 From 150 per place Firm wide training for a fixed monthly fee. See pages 1213 for prices Face to Face A wide range of training, at over 50 locations nationwide, with 5 locations in your programme Online Over 100 webinars and online workshops, if you prefer online training or can t make a face to face course InHouse Training Any course tailored to suit your needs and held at a venue of your choice Online Training Core CPD Webinars / Quarterly Updates Prices Sole Practitioner partners partners or more partners 700 Specialist Webinars 75 per person Core CPD Courses Assumes a high level of existing knowledge and are designed to update you on new developments. Workshops start with a basic introduction for staff with little or no prior knowledge of the subject and develop these skills as more experience is gained. Specialist Workshops Membership Packages 80 per person (two weeks access) For firm wide access see Core CPD Webinar prices above 120 per person (two weeks access) For firm wide access see Core CPD Webinar prices above Firm wide access for a fixed monthly fee. See pages 1213 for prices Specialist Topics Exploring a wide range of specialist areas in detail. InHouse Training From oneoff events to a complete inhouse programme Prices From 975 per event All prices are subject to VAT 4 Call us on

4 CPD Course programme...from 73 plus VAT Specialist courses For outlines see pages Course Online options Our specialist course programme is designed to provide you with a selection of highly topical and specialist courses which will not usually be found in our local CPD course programmes. Our presenters are highly experienced and knowledgeable professionals and their delivery is always from a practical perspective. We don t just inform you about the facts but aim to interpret rules and regulations and explain how they will affect you and your clients. Accountancy Update and Current Issues Audit Update and Current Issues 15 Mar 15 Mar 14 Mar 14 Mar 13 Mar 13 Mar MembershipPLUS firms can attend at no extra fee and members receive a 25% discount. See pages for details on membership. (Season ticket option not available.) For specialist course outlines see pages File Reviews: Problem Areas and Common Issues 11 Apr 10 Apr FRS 102: Practical Scenarios and How to Deal with Them 11 Apr 10 Apr Finance Act 2018 IHT: Practical and Current Issues 24 May 24 May 23 May 23 May 22 May 22 May Specialist CPD programme Tax Issues for Directors and Their Companies 5 Sep 4 Sep Current Issues in Property Taxation Planning to Retain the Wealth of the Elderly 18 Apr 14 May Providing Tax Advice to SelfEmployed Clients 5 Sep 4 Sep Business Structures Tax Issues 2 Oct Transactions between a Company and its Directors Accounting, Legal and Tax Implications 24 Oct 23 Oct Acting for Farmers 27 Nov FRS 102 (1A) and FRS 105: Common Issues for Small and MicroEntities 24 Oct 23 Oct Topical Tax Issues 15 Nov 14 Nov 13 Nov VAT Roundup 15 Nov 14 Nov 13 Nov Venue and timings Venues and timings Hilton Templepatrick Paradise Walk Castle Upton Estate Templepatrick BT39 0DD Tel: am courses: 9.30am 12.30pm pm courses: 1.45pm 4.45pm Glenavon House Hotel 52 Drum Road County Tyrone BT80 8JQ Tel: am courses: 9.30am 12.30pm pm courses: 1.45pm 4.45pm City Hotel Queens Quay BT48 7AS Tel: am courses: 9.30am 12.30pm pm courses: 1.45pm 4.45pm Europa Hotel Great Victoria Street BT2 7AP Tel: pm courses: 1.45pm 4.45pm For prices see page 5 These courses are available online For prices see page 5 Cancellations: No refund will be made where cancellation is received less than 14 days before the date of the course. All other cancellations will be subject to a 20% administration charge. All cancellations must be in writing. Transfers and late bookings: If you wish to transfer and attend an alternative venue, 7 working days notice must be given in writing. When shorter notice is given, Mercia reserve the right to charge a 25 plus VAT administrative fee or refuse the request. Mercia reserves the right to vary the published programme. 6 Call us on

5 Practical Workshop Programme...from 75 plus VAT Our core practical workshops are designed to teach basic principles across a range of topics. For outlines see pages Page Course Induction Week Cancellations: No refund will be made where cancellation is received less than 14 days before the date of the course. All other cancellations will be subject to a 20% administration charge. All cancellations must be in writing. Transfers and late bookings: If you wish to transfer and attend an alternative venue, 7 working days notice must be given in writing. When shorter notice is given, Mercia reserve the right to charge a 25 plus VAT administrative fee or refuse the request. Mercia reserves the right to vary the published programme. Online options 25 Bookkeeping: The Principles 1 day 10 Sep 25 Bookkeeping: The Next Stage 1 day 11 Sep 26 Bookkeeping Case Study 2 days 1213 Sep 27 Introduction to VAT am 14 Sep 27 Professional Skills: Making the Right Start with Colleagues and Clients Venue and timings Lisburn Lagan Valley Island Civic Centre Lisburn BT27 4RL Tel: am courses: 9.30am 12.30pm pm courses: 1.30pm 4.30pm For prices see page 5. These courses are available online Duration pm Lisburn 14 Sep How to Book The booking forms can be found in the middle of the brochure. Online Book online at Send your requests to ireland@merciagroup.co.uk Phone Call a member of our enrolments team on Post Complete the booking form and return by post to Mercia NI Ltd Unit 9 Cloughoge Business Park Newry Co. Down BT35 8WL The Small Print After processing your booking we will send you an to confirm the places we have reserved on your behalf. Where appropriate an invoice will be sent by covering the course fee. Our payment terms are 30 days. We reserve the right to cancel, or make changes to, any course shown without prior notice. All prices are plus VAT, where applicable. Face to Face Courses If you have not received confirmation within 10 days of making your booking please call us on to make sure your booking has been received. Joining instructions will be sent by to your enrolment or main contact 10 days before the date of the course. These will include venue directions and should be forwarded on to those attending the course. Places are limited on all courses. Places are allocated on a strict first come, first served basis. If you wish to transfer and attend an alternative venue, 7 working days notice must be given in writing. When shorter notice is given, Mercia reserves the right to charge a 25 administrative fee or refuse the request. Refunds will be subject to a 20% administrative charge. Where notice of cancellation is received less than 14 days prior to the course on which you have booked a place, no refund will be made. Tea, coffee and biscuits are provided during morning and afternoon breaks of all CPD courses. The course fee does not include lunch, except where shown or indicated on the joining instructions. Course documentation can only be provided to those who book to attend the course concerned. Where the course is presented by a Mercia member of staff, copies of the course notes can be purchased. In the event of Mercia cancelling or postponing a course or workshop, our liability will be limited to a full refund of the course fee. Mercia cannot be held responsible for any personal belongings left at any course venue. The content of the course may vary dependant on the speaker and course location. Online Training Once the course has been made available cancellations will not be accepted. The course will be available to view up until the date specified. The content of recorded online training is the content as at the time of recording and neither Mercia nor its presenters are liable for any errors or omissions in that content. Mercia reserves its copyright in the online training and all materials and recordings associated with them, and no licence is hereby granted for you or others in your organisation to copy or distribute, whether as a commercial activity or otherwise any recording of it, or the materials associated with it, including all links to such recordings and materials that may be sent to you. 8 Call us on

6 Online Training An extensive programme of over 100 webinars and online workshops, the perfect option if you prefer online training or can t make a face to face course. Interactive Learning Interactive workshops are an engaging and effective way to learn. You can work through at your own pace, enhance your understanding with visuals, examples and case studies and then test your knowledge. Designed to teach the basic principles of accounting, auditing and taxation as required in a professional office and to develop these skills as more experience is gained. There are 20 workshops available, including topics such as: Bookkeeping Introduction to Money Laundering Preparing Company Accounts How to Audit: An Introduction Introduction to PAYE and NI Employment Benefits and P11Ds Some of these are also available as face to face workshops, see pages Prices 80 plus VAT per person, per workshop, for two weeks access. For firm wide access (until 31 December) see Core CPD Webinar prices, on page 11. Practical workshops are included in membership packages (except for CPD membership) Specialist Workshops We have a range of online interactive workshops which can be used to teach the fundamentals or as a refresher or update on specialist assignments such as: FCA Charities Academies Solicitors These workshops are available all year round. Prices 120 plus VAT per person, per workshop, for two weeks access. For firm wide access (until 31 December) see Core CPD Webinar prices, on page 11. Included in membershipplus packages Other members receive 25% discount Would you like firm wide access to all online training for a fixed monthly fee? See membership packages on pages Webinars Webinars are a great way to meet your CPD training needs. They are simple to navigate, making it easy to find the section or topic you are looking for, and include a video, comprehensive slides and notes. Core CPD A programme of 12 three hour webinars: recorded versions of our face to face CPD courses Edited into chapters watch in bite size chunks Listen on the move download an MP3 of the audio Can be purchased individually or as a programme Current Issues in VAT Money Laundering Update Employment Taxes: Current Issues Accountancy Update and Current Issues Audit Update and Current Issues Finance Act 2018 FRS 102: Practical Scenarios and How to Deal With Them Succession Planning for the Family Business Tax Implications Business Tax: Problem Areas FRS 102 (1A) and FRS 105: Common Issues for Small and MicroEntities Topical Tax Issues Capital Gains Tax: A Current Perspective/ Refresher Prices Individual courses Access for the whole firm: Sole practitioner 80 plus VAT 24 partners 185 plus VAT 59 partners 360 plus VAT 10 or more partners 700 plus VAT Complete programme Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Subscribe from 370 plus VAT per annum, see page 13. This programme is included in all membership packages Specialist Live and recorded specialist webinars (approximately one hour) which explore in detail a wide range of topics, across accountancy, audit and tax, for example: Academies Money Laundering Charities Quarterly Updates Stay up to date, with our informal, one hour quarterly updates. Each series will consist of informative and entertaining presentations. Quarterly Tax Updates Quarterly Accountancy Updates webinarsquarterly Prices Property tax Trusts Soft Skills These webinars are planned throughout the year, so keep an eye on our website for the latest titles. webinarsspecialist Prices 75 plus VAT per person All webinars are included in MembershipPLUS packages Other members receive 25% discount Updates are included in all membership packages 10 Call us on

7 Membership Packages If you want firm wide access to training for a fixed monthly fee then why not consider membership? There are a number of great options available to suit your needs, ranging from a programme of core CPD webinars through to the full range of online and face to face courses. All membership packages include discounts on other products and services. Focusing on Face to Face Training Options 1 and 2 focus on face to face training complemented by certain online training. Option 3 includes access to ALL training face to face and online. Focusing on Online Training Options 4 and 5 focus on core online training needs. Option 6 includes access to ALL online training. Call us to discuss your membership Option 1 Option 2 Option 3 CPD Membership Membership MembershipPLUS Fee per firm Option 4 Option 5 Option 6 Online CPD Membership Online Membership Online MembershipPLUS Fee per firm Fee per partner and senior member of staff* Fee per trainee and junior member of staff* Sole Practitioners Rate** CPD Local CPD Courses Access to notes and slides 12 Core CPD Webinars Quarterly Update Webinars Local Workshops Online Workshops Specialist Topics Included in your membership Specialist Courses face to face 25% discount 25% discount Specialist Webinars 25% discount 25% discount Online Specialist Workshops 25% discount 25% discount Other Products and Services Quarterly Audit and Tax Newsletter Discounts on other products and services 10% discount 10% discount 10% discount All prices are subject to VAT. * All staff involved in chargeable work should be included and not just those who will be attending courses. Any staff working 20 hours or less per week should be included as a half. Partners / principals / directors are treated as full time regardless of the number of hours worked. ** The definition of a Sole Practitioner is a Partner with no staff members Fee per partner and senior member of staff* Fee per trainee and junior member of staff* Sole Practitioners Rate** Included in your membership CPD 73 per place 73 per place 73 per place Local CPD Courses Access to notes and slides 12 Core CPD Webinars Quarterly Update Webinars Local Workshops Online Workshops Specialist Topics 25% discount 25% discount 25% discount Specialist Courses face to face 25% discount 25% discount Specialist Webinars 25% discount 25% discount Online Specialist Workshops Other Products and Services For prices per course see page 5. Quarterly Audit and Tax Newsletter 10% discount 10% discount 10% discount Discounts on other products and services All prices are subject to VAT. Discounts on Quorum courses for you and your clients 12 Call us on /membership 13

8 CPD Courses All of our courses are presented by highly experienced, first class speakers, drawn either from our internal lecturing team or a pool of external presenters. Every course is supported by detailed course notes, which serve as a guide during the presentation and a reference document at a later date. See pages for CPD course outlines and pages for specialist CPD outlines. Courses available online indicated by this symbol. How to book Online Book online at Send your requests to ireland@merciagroup.co.uk Phone Call a member of our enrolments team on Post Complete the booking form and return by post to Specialist Courses Mercia NI Ltd Unit 9 Cloughoge Business Park Newry Co. Down BT35 8WL Our selection of specialist courses provide an indepth understanding of topical areas, explaining how they will affect you and your clients. Both face to face and online courses are delivered from a practical perspective by experienced and knowledgeable speakers. Courses covering topics such as: Property Farmers Business Structures Wealth of the Elderly 14 Call us on

9 CPD Courses CPD Courses Accountancy Update and Current Issues Speaker: Andrew Güntert, Mercia Group Ltd Audit Update and Current Issues Speaker: Andrew Güntert, Mercia Group Ltd File Reviews: Problem Areas and Common Issues FRS 102: Practical Scenarios and How to Deal With Them This course provides an up to date summary of the significant changes to financial reporting under UK GAAP over the last two years. The changes affect micro, small and medium sized entities in different ways whether through changes in legislation driven by the EU, or the implementation of FRS 102 and FRS 105. is likely to include: Changes to UK GAAP including the triennial update of FRS 102 Issues affecting micro entities, small companies (including abridged and filleted accounts) and large companies (including strategic reports) Distributable profits including changes to the guidance in the light of New UK GAAP Regulatory issues including changes to the Money Laundering Regulations, Charities, Academies, LLPs and relevant company law changes An overview of changes to international accounting standards and the likely impact on UK GAAP Auditing is subject to continual change and requires exacting standards to be applied rigorously. This course will provide an update on the most recent changes and current issues affecting auditing in the UK and their practical implications for the planning and execution of audits. is likely to include: Guidance on the application of revised UK and Ireland International Standards on Auditing Issues arising following the publication of the revised Ethical Standard for Auditors Auditing disclosures and the revised ISAs Getting the audit report right in light of recent changes Going concern documentation and reporting Auditing under New UK GAAP common issues Feedback from the main Regulators (QAD/ACCA/ CARB) and the FRC annual report together with issues identified on file reviews Revisions to Practice Notes Speaker: David Smith, Mercia Group Ltd The course provides practical guidance on a number of key areas on which we need to focus in order to achieve quality and avoid the common pitfalls we see reported by regulators and file reviewers on a regular basis. It also includes a number of exercises and examples to illustrate particular issues. As well as considering the technical aspects, the course will also examine some of the project management aspects of an audit which are vital in achieving audit quality, including: Audit quality issues: Taking account of ISQC 1 and ISA 220 audit quality at the whole firm and individual audit file levels Understanding the client and assessing risk Responding to risk selecting an appropriate audit approach Analytical procedures as substantive evidence what ISA 520 requires Audit sampling avoiding the pitfalls Recording the evidence Speaker: Speaker: David Smith, Mercia Group Ltd This course considers some of the specific issues arising from the implementation of FRS 102 and includes several worked examples to help participants understand the practical impact on the financial statements. is likely to include: Property issues including investment properties and those within PPE together with related deferred and current tax issues Intangibles and business combinations including website and software development expenditure; goodwill both positive and negative Consolidations including piecemeal acquisitions Cash flow statements Financial instruments including financing transactions and forward exchange contracts Other areas, such as, equity instruments, lease accounting and revenue recognition Recent and pending changes to FRS 102 Project management issues: Planning for completion Planning ahead for effective review Getting the accounts right In partnership with In partnership with Available online Available online Available online 13 Mar 14 Mar 15 Mar 13 Mar 14 Mar 15 Mar 10 Apr 11 Apr 10 Apr 11 Apr Timings vary according to the venue. See page 6 for details. Timings vary according to the venue. See page 6 for details. 16 Call us on

10 Booking Form Course Title Date Venue Delegate Names Cost Personal Details (Required for all bookings, including members.) Firm Address Payment Details There is no need to complete the following payment details if applying for membership or membershipplus. Sub total plus 20% TOTAL (Cheque enclosed payable to Mercia NI Ltd) Paying By Credit Card: Visa, Mastercard or Delta Accepted Tel No Contact Name Cardholder No Security Code Card Expiry Date Cardholder Name & Initials Cardholder Address (Inc. Postcode) Please return by or post to the address below Mercia NI Ltd, Unit 9, Cloughoge Business Park, Newry, Co Down, BT35 8WL t or to ireland@merciagroup.co.uk you can also book online at Cancellations: No refund will be made where cancellation is received less than 14 days before the date of the course. All other cancellations will be subject to a 20% administration charge. All cancellations must be in writing. Transfers and late bookings: If you wish to transfer and attend an alternative venue, 7 working days notice must be given in writing. When shorter notice is given, Mercia reserve the right to charge a 25 plus VAT administrative fee or refuse the request. Mercia NI Ltd is a company registered in Northern Ireland with company number NI Registered office: Unit 9, Cloughoge Business Park, Newry, Co Down, BT35 8WL [NORTHERN IRELAND]

11 CPD Course Booking Form I would like to book the following courses: Venue Date am/ pm No of Places Delegate Names Accountancy Update and Current Issues Audit Update and Current Issues File Reviews: Problem Areas and Common Issues FRS 102: Practical Scenarios and How to Deal with Them Finance Act 2018 IHT: Practical and Current Issues Tax Issues for Directors and Their Companies Providing Tax Advice to SelfEmployed Clients Transactions between a Company and its Directors Accounting, Legal and Tax Implications FRS 102 (1A) and FRS 105: Common Issues for Small and MicroEntities Topical Tax Issues VAT Roundup Personal Details (Required for all bookings, including members.) Firm Address Payment Details Total 73 if 10 or more places booked Total 85 if 6 9 places booked Total 135 if 1 5 places booked Sub total plus 20% TOTAL (Cheque enclosed payable to Mercia NI Ltd) Tel No Contact Name or I have enclosed a membership form. Please book me on the above courses as part of my membership Paying By Credit Card: Visa, Mastercard or Delta Accepted Cardholder No Security Code Card Expiry Date Please return by or post to the address below Cardholder Name & Initials Cardholder Address (Inc. Postcode) Mercia NI Ltd, Unit 9, Cloughoge Business Park, Newry, Co Down, BT35 8WL t or to ireland@merciagroup.co.uk you can also book online at Cancellations: No refund will be made where cancellation is received less than 14 days before the date of the course. All other cancellations will be subject to a 20% administration charge. All cancellations must be in writing. Transfers and late bookings: If you wish to transfer and attend an alternative venue, 7 working days notice must be given in writing. When shorter notice is given, Mercia reserve the right to charge a 25 plus VAT administrative fee or refuse the request. Mercia NI Ltd is a company registered in Northern Ireland with company number NI Registered office: Unit 9, Cloughoge Business Park, Newry, Co Down, BT35 8WL [NORTHERN IRELAND]

12 Online Membership Application and Online Course Booking Form Firm Tel No Address Main Contact Main Online Membership Options please select 4 Online CPD Membership 5 Online Membership 6 Online MembershipPLUS Fees 4 Online CPD Membership To purchase individual courses Course Title Cost Per firm fee 260 No. of Partners/Managers/Senior staff x 190 Sole Practitioner x Online Membership Per firm fee 260 No. of Partners/Managers/Senior staff x 190 No. of Trainees/Junior staff x Online MembershipPLUS Per firm fee 460 No. of Partners/Managers/Senior staff x 390 No. of Trainees/Junior staff x 190 Sole Practitioner x 770 Full Online Library Per firm fee 260 No. of Trainees/Junior Staff x 190 Payment Details Sub total plus 20% TOTAL (Cheque enclosed payable to Mercia NI Ltd) Paying By Credit Card: Visa, Mastercard or Delta Accepted All staff involved in chargeable work should be included. The definition of a Sole Practitioner is a Partner with no staff members. Sub total plus 20% TOTAL The fee will be invoiced in advance but can be paid in monthly instalments. A Direct Debit Mandate will be sent to you on receipt of your application. Please note that credit card payments must be made in full. Cardholder No Security Code Card Expiry Date Cardholder Name & Initials Cardholder Address (Inc. Postcode) Please return with completed course booking form by or post to the address below Mercia NI Ltd, Unit 9, Cloughoge Business Park, Newry, Co Down, BT35 8WL t or to ireland@merciagroup.co.uk Mercia NI Ltd is a company registered in Northern Ireland with company number NI Registered office: Unit 9, Cloughoge Business Park, Newry, Co Down, BT35 8WL [NORTHERN IRELAND]

13 Membership Application Form Firm Address Tel No Main Contact Main Enrolment Contact Enrolment Staff Names Partners/ Principals/ Directors Managers/ Senior Staff (Those for whom CPD courses are relevant) Please include all staff who are involved in chargeable work. Those working on a part time basis (less than 20 hours per week) should be included as 0.5 (not applicable to Partners/ Principals/Directors). Membership Options please select CPD Membership Membership MembershipPLUS Fees CPD Membership Per firm fee 160 No. of Partners/Managers/Senior staff x 445 Trainees (Those for whom Practical Workshops are relevant) Other Junior Staff (Those for whom Practical Workshops are relevant) Membership Per firm fee 160 No. of Partners/Managers/Senior staff x 445 No. of Trainees/Junior staff x 300 Total No. of Staff MembershipPLUS Per firm fee 310 No. of Partners/Managers/Senior staff x 555 No. of Trainees/Junior staff x 300 plus 20% TOTAL Paying By Credit Card: Visa, Mastercard or Delta Accepted Cardholder No Security Code Card Expiry Date Cardholder Name & Initials Cardholder Address (Inc. Postcode) The fee will be invoiced in advance but can be paid in monthly instalments. A Direct Debit Mandate will be sent to you on receipt of your application. Please note that credit card payments must be made in full. Please return with completed course booking form by or post to the address below Mercia NI Ltd, Unit 9, Cloughoge Business Park, Newry, Co Down, BT35 8WL t or to ireland@merciagroup.co.uk Mercia NI Ltd is a company registered in Northern Ireland with company number NI Registered office: Unit 9, Cloughoge Business Park, Newry, Co Down, BT35 8WL [NORTHERN IRELAND]

14 CPD Courses CPD Courses Finance Act 2018 Speaker: Pat Nown, Mercia Group Ltd IHT: Practical and Current Issues Tax Issues for Directors and Their Companies Providing Tax Advice to SelfEmployed Clients This course will cover all of the major clauses in the Finance Act and will concentrate on the practical implications for accountants and their clients. Key topics will include: Personal Tax Business and Corporate Tax changes Employee Tax Capital Taxes changes VAT and SDLT Other legislative changes In partnership with Available online Speaker: Pat Nown, Mercia Group Ltd The course will focus on recent developments and key issues affecting the opportunities for IHT tax planning. It will also include a refresher for participants of the essential areas of IHT planning during lifetime and at death including trusts, in order that clients may minimise their potential tax liabilities. Topics will include: Recent developments IHT and the family home Domicile issues and IHT planning Changes to IHT trust calculations Pension fund changes on IHT planning Lifetime planning Will planning including post death variations The business succession planning and other exits including trusts The key reliefs: BPR and APR In partnership with Speaker: Martyn Ingles, Ingles Tax & Training Ltd Recent Governments have been attempting to level the playing field between small limited companies and unincorporated entities to minimise taxdriven incorporation. First, we saw the removal of CGT Entrepreneurs Relief for the transfer of goodwill on incorporation, and then the 7.5% increase rate of tax on dividends from 6 April The government is now considering taxing small companies on a look through basis so that the shareholders would be taxed the same as partners. This course covers all of the taxes that impact on the director and his company, in particular tax efficient extraction of profits in the light of the new dividend rules. The course will also cover IR35 developments, and the tax implications of introducing other family members into the business. will include: Is a limited company still best? Tax breaks available to limited companies only Tax efficient extraction of profits impact of the new dividend rules, bonus v dividend v interest on loan account Tax free benefits and the provision of a car or van to the director Review of IR35 personal service company developments Director s Loan Accounts The HMRC Toolkit and their likely new approach Passing on the family company inheritance tax and CGT issues Maximising CGT entrepreneurs relief on a sale Tax implications of liquidating the company Speaker: Martyn Ingles, Ingles Tax & Training Ltd This course aims to enable delegates to provide clear advice to selfemployed clients from the start up phase to passing on the business to other family members, sale or incorporation. The course will also cover employment status, in particular, the review of workers in the Gig economy. will include: Am I selfemployed? Status considerations, particularly in the Gig economy Tax issues to consider on commencement of trading, VAT registration, choice of accounting date, capital allowances Employing the spouse or bringing them into partnership Partnership tax considerations At what point does a limited company become beneficial? Tax consequences of incorporation Passing on the business inheritance tax and CGT issues 22 May 23 May 24 May 22 May 23 May 24 May 4 Sep 5 Sep 4 Sep 5 Sep Timings vary according to the venue. See page 6 for details. Timings vary according to the venue. See page 6 for details. 18 Call us on

15 CPD Courses CPD Courses Transactions between a Company and its Directors Accounting, Legal and Tax Implications Speaker: Phil Frost, Mercia Group Ltd The correct accounting treatment and disclosures of transactions with directors remains a difficult and complex area, particularly in light of changes made in FRS 102 and the new statutory disclosures for small companies. is likely to include: Transactions between a company and its directors: Legality of transactions Companies Act disclosure requirements for advances, credits and guarantees FRS 102 accounting treatment of loans Tax implications of financial transactions Disclosure of transactions Company law refresher; including who are directors and what are their duties, distributable profits, procedural matters (including the constitution, company name, statement of capital and the register of PSC), purchase and redemption of shares and reduction of share capital FRS 102 (1A) and FRS 105: Common Issues for Small and MicroEntities Speaker: Phil Frost, Mercia Group Ltd The withdrawal of the FRSSE has meant that small and microentities have different accounting treatment and disclosures. This course considers common issues arising from the adoption of FRS 102 (1A) and FRS 105 including the differences in accounting treatment and disclosure requirements. is likely to include: Differences in accounting treatment between FRS 102 (1A) and FRS 105 including tangible assets, intangible assets and financial instruments Filing issues and abridged/filleted accounts Directors and related party transactions disclosure issues, dividends and remuneration Other disclosure issues and differences between FRS 102 (1A) and FRS 105 Is microentity accounting useful? Changing between small and microentity accounting Recent and pending changes Topical Tax Issues Speaker: Dean Wootten The course will aim to make participants aware of developments in direct taxation over the last six to twelve months and issues of current concern, together with highlights of the tax planning opportunities available. The course will review developments and planning points under the following headings: Business and Corporate Tax Personal Tax Employment Issues Capital Taxes Administration and Other Taxes Developments in Case Law and HMRC Practice VAT Roundup Speaker: Dean Wootten In addition to reviewing general VAT changes in the last 12 months, this course will provide you with an insight into the hot topics HMRC are currently looking at in the VAT arena, so that you can identify pertinent clients and add some value to your services. will include: Review of VAT changes in the previous 12 months Summary of the more far reaching cases of the last year Topical input tax Topical output tax What are the areas within VAT that are currently attracting HMRC s interest? In partnership with In partnership with Available online Available online Available online 23 Oct 24 Oct 23 Oct 24 Oct 13 Nov 14 Nov 15 Nov 13 Nov 14 Nov 15 Nov Timings vary according to the venue. See page 6 for details. Timings vary according to the venue. See page 6 for details. 20 Call us on

16 CPD Specialist Courses CPD Specialist Courses Current Issues in Property Taxation Planning to Retain the Wealth of the Elderly Business Structures Tax Issues Acting for Farmers Speaker: Charles Cowap Speaker: Malcolm Greenbaum, Greenbaum Training & Consultancy Ltd 150 PLUS VAT PER PLACE 25% DISCOUNT FOR MEMBERS FREE FOR MembershipPLUS The course will cover topical issues that practitioners encounter when dealing with clients with residential and commercial property interests. will include: Identifying capital expenditure Plant and machinery meaning and eligibility Changes for landlords Entrepreneurs Relief and property SDLT for additional properties Principal private residence Toolkit terrors Maintaining conditions for Business Property Relief Increased nilrate band where the home is inherited by descendants Speaker: Jonathan Wilkey, Gwyn James Solicitors 150 PLUS VAT PER PLACE 25% DISCOUNT FOR MEMBERS FREE FOR MembershipPLUS This course will provide an introduction to the major changes implemented under the Care Act 2014 and will focus on the financial aspects of care funding and asset protection. The course will cover the following issues: Demographic issues Outline of the Care Act 2014 Asset protection post Care Act 2014: Options for funding care; the funding cap and the new Regulations and Guidance (replacing CRAG) Interaction with Inheritance Tax planning Managing client s expectations, risk assessment, due diligence and antiavoidance provisions Effective gifting Protecting the family home and business assets The treatment of insurances, pensions and personal possessions Asset Protection Trusts: Uses and abuses Assets held abroad Disputes with local authorities and others New local authority debt recovery procedures Opportunities for practitioners Speaker: Tim Palmer, Palmer Training Ltd 150 PLUS VAT PER PLACE 25% DISCOUNT FOR MEMBERS FREE FOR MembershipPLUS The best structure for startup businesses is not necessarily appropriate as the business grows and it will often be necessary to review and possibly revise the structure in the future. The business structure chosen will also have an impact on the tax treatment of the eventual sale or exit from the business. The course will include: Tax advantages of limited companies Tax treatment of partnerships and LLPs Incorporation of the partnership comparison of company with LLP CGT on incorporation no entrepreneurs relief on goodwill now The practical impact of IR35 on the consideration of the business structure Consideration of family members regarding the business structure Tax consequences of forming a group Tax implications of demerging the business Selling the business tax implications of different structures 150 PLUS VAT PER PLACE 25% DISCOUNT FOR MEMBERS FREE FOR MembershipPLUS This course aims to give participants a general understanding of farmer clients, the pressures they are under and how we act for them. It will consider a wide range of aspects with an emphasis on the planning opportunities associated with the taxation of farmers. In particular we will focus on practical ways in which we can help clients to cope with Brexit and volatile agricultural trading conditions. will include: Review the latest developments in Income and Corporation Tax as they affect farming clients Analyse planning and development issues for Inheritance Tax and Capital Gains Tax for the farm business Review VAT and other taxation developments, including ATED, SDLT and other levies, in farming and rural businesses Consider wider developments in business structure, succession and inheritance planning as they affect the farmer or landowning client Assess the emerging impact of Brexit on farm businesses with particular regard to plans, scenarios and strategies which must be developed now. Europa Hotel 18 Apr 2018 Europa Hotel 14 May 2018 Europa Hotel 2 Oct 2018 Europa Hotel 27 Nov 2018 Timings vary according to the venue. See page 7 for details. Timings vary according to the venue. See page 7 for details. 22 Call us on

17 Induction Week Our practical workshops are designed to help your new starters be immediately effective in the office. The workshops start with a basic introduction for staff with little or no prior knowledge of the subject and develop these skills as more experience is gained. With a choice of face to face and online options across the areas below you can select the workshops that best suit your firm and staff needs. See pages for outlines. Bookkeeping Accounting Auditing Taxation Of Business Taxation Of Individuals How to book Online Book online at Send your requests to ireland@merciagroup.co.uk Phone Call a member of our enrolments team on Post Complete the booking form and return by post to Mercia NI Ltd Unit 9 Cloughoge Business Park Newry Co. Down BT35 8WL Bookkeeping: The Principles 150 PLUS VAT PER PLACE. NO CHARGE FOR MEMBERS (EXCEPT CPD MEMBERS) Who Should Attend The course is essential for anyone who is new to accounting and wishes to understand bookkeeping and accounts preparation. A must for all new starters. Participants will be introduced to the basic principles of double entry bookkeeping, along with accounting records, types of business and methods of bookkeeping. Participants will be shown how to: Open accounts for individual transactions Post entries to Taccounts Record cash and credit transactions Extract a trial balance Preparation of a profit and loss account and balance sheet CPD Hours: 6 Bookkeeping: The Next Stage 150 PLUS VAT PER PLACE. NO CHARGE FOR MEMBERS (EXCEPT CPD MEMBERS) Who Should Attend The course is relevant for anyone who is new to accounting and wishes to understand bookkeeping and accounts preparation. It is ideally combined with Bookkeeping: The Principles, but is also an excellent standalone course for those with an existing basic knowledge of double entry. By the end of the course participants will be able to make common periodend adjustments. Participants will be introduced to: Accruals Prepayments Bad debts Depreciation Fixed asset disposals Stock CPD Hours: 6 Special rate for full Induction Week 675 Lisburn 10 Sep Lisburn 11 Sep See page 8 for complete course dates, timings and locations. Online options Bookkeeping: The Principles Bookkeeping: The Next Stage For all online practical workshops visit our website at The complete library of interactive workshops is included in all memberships (excl CPD/online CPD membership). Nonmembers can purchase the library or individual workshops. See page 10 for more information. 24 Call us on

18 Induction Week Induction Week Bookkeeping Case Study 300 PLUS VAT PER PLACE. (EXCEPT CPD MEMBERS) Who Should Attend This 2 day course is relevant for anyone who has grasped the principles of manual bookkeeping and accounts preparation but would appreciate a more practical demonstration of the techniques involved. It builds on the theory covered in Bookkeeping: The Principles and Bookkeeping: The Next Stage and is ideally combined with these courses although it also serves as an excellent standalone unit for those with an existing knowledge of double entry. Participants will gain experience of bookkeeping by completing two months of transactions for a fictional client, covering the areas of: DAYBOOKS Sales daybook from sales invoices and purchase daybook from purchase invoices Cashbook receipts from payingin slips and BACS remittance advices Cashbook payments from cheque book stubs and BACS submission reports Petty cash book from vouchers and bank receipts SALES AND PURCHASE LEDGERS Writing up sales ledger from sales daybook and cashbook receipts Writing up purchase ledger from purchase daybook and cashbook payments Balancing off sales and purchase ledgers Extracting lists of balances BALANCING OFF Posting from daybooks into the nominal ledger Balancing off account Reconciling control accounts with sales and purchase ledger balances Extracting a preliminary trial balance ETB, JOURNALS AND FINAL ACCOUNTS Preparing journals for periodend adjustments such as depreciation and stock Calculating accruals and prepayments Extending a trial balance Drafting a trading and profit and loss account and balance sheet Introduction to VAT 75 PLUS VAT PER PLACE. NO CHARGE FOR MEMBERS (EXCEPT CPD MEMBERS) Who Should Attend This course is suitable for people who have up to 12 months experience in the profession and have little or no experience in this area. Participants will be expected to be familiar with basic bookkeeping entries. Through a case study this course aims to familiarise participants with basic areas of VAT including: Scope of VAT Accounting for VAT The VAT return Professional Skills: Making the Right Start with Colleagues and Clients 75 PLUS VAT PER PLACE. NO CHARGE FOR MEMBERS (EXCEPT CPD MEMBERS) Who Should Attend This course is aimed at junior staff in their first year working in a professional environment. It is suitable for both technical and support staff at this level. It is vital when starting work that people are aware of the importance of projecting the right image both in the office and when dealing with clients. Through a mixture of group discussions, exercises and role plays this course introduces the principles of good communication both when dealing with people face to face and on the telephone. This highly interactive course will cover: Presenting a professional image to both colleagues and clients Importance of good communication skills Body language basics Telephone tips CPD Hours: 12 Special rate for full Induction Week 675 Special rate for full Induction Week 675 Lisburn 1213 Sep Lisburn 14 Sep Lisburn 14 Sep See page 8 for complete course dates, timings and locations. See page 8 for complete course dates, timings and locations. Online options For all online practical workshops visit our website at Introduction to VAT For all online practical workshops visit our website at The complete library of interactive workshops is included in all memberships (excl CPD/online CPD membership). Nonmembers can purchase the library or individual workshops. See page 10 for more information. The complete library of interactive workshops is included in all memberships (excl CPD/online CPD membership). Nonmembers can purchase the library or individual workshops. See page 10 for more information. 26 Call us on

19 CPD Speaker Profiles Phil Frost BA ACA Dean Wootten FCA CTA InHouse Training Our inhouse training gives a more personal approach to meeting your firm s requirements. Phil started lecturing in 1983 having qualified with Coopers & Lybrand in his home town, Sheffield. He was the Midlands regional director of Financial Training before joining Mercia in He lectures to the accounting profession and to those in industry and commerce on accounting, auditing, and related legal and regulatory topics. He also specialises in charity and property accounting and International Accounting Standards. Andrew Güntert MSc FCA Andrew specialises in auditing, financial reporting and associated areas and has been delivering CPD lectures for some years. He was with ATC before joining Mercia. He has a strong interest in technical issues, writing regularly for the specialist press and is an active member of the ICAEW s Audit and Assurance faculty serving on several committees including the Technical and Practical Auditing Committee. Dean has been involved in tax training since He lectures extensively on the CPD circuit on a wide variety of tax topics. Dean was previously a tax partner in a provincial practice and this helps him to ensure that his presentations are of particular relevance to practitioners. Charles Cowap Charles is a Chartered Surveyor and Education Specialist with over 30 years experience of new developments in rural estate management and valuation, from the emergence of management agreements under the Wildlife and Countryside Act 1981, the arrival of Milk Quotas in 1984 to localism, social media, ecosystem markets and new forms of asset valuation in He is now a leading analyst and interpreter of the latest developments for the profession and the rural economy through his work with RICS, CAAV, Harper Adams University and with other organisations and clients. Martyn Ingles FCA CTA Malcolm Greenbaum ACA CTA We can deliver any of our courses or workshops, at a time and venue of your choice. Our expert speakers will work with you to understand the day to day challenges you face in order to deliver training that is most relevant to your firm. We provide: a speaker course documentation the precise content of the course, tailored to suit the needs of your firm. CPD courses are from 975 plus VAT and travel expenses. 10% discount is available for members. For further information please call Martyn qualified as a Chartered Accountant in 1982 and trained in taxation with an international firm. He has been a partner in a mediumsized firm of accountants and now runs his own tax consultancy. In addition to being a highlyexperienced presenter, Martyn has written many articles for tax publications. Pat Nown ACA CTA ATT Pat joined Mercia in 2008 as a tax lecturer, bringing a wealth of experience with her. She worked for many years with FTC Kaplan where she was Tax Product Director for the Midlands and has been a tax lecturer for many years, both for exam based training and for the profession in general. David Smith FCCA David lectures on Mercia s Audit and Accountancy courses. He is also a member of Mercia s audit quality review team and editor of a number of Mercia s technical manuals including our Companies Audit, Assurance and Academies Specialist Assignment Manuals. As a member of various working groups and committees at the ICAEW and ESFA David has also published articles and helped develop guidance for the profession covering ethics, audit, assurance and UK financial reporting requirements. Malcolm is a director at Greenbaum Training and Consultancy Limited. He is a UK Chartered Accountant and Chartered Tax Advisor winning the John Wood Medal in the November 1995 CIOT sitting for the best paper on business taxation. He was previously Director of Finance and Taxation Programmes at BPP Professional Education. Tim Palmer CTA ATT Tim Palmer lectures on a wide variety of taxation and NIC subjects. He also writes regular magazine articles for the leading taxation publications. Jonathan Wilkey ACA CTA ATT Jonathan is a solicitor, lecturer and training consultant who has developed a specialisation in law and the elderly. Jonathan lectures nationally on these matters to accountants and financial advisers. He is also a regular writer and is often asked to appear on radio and television. Jonathan is currently coediting a looseleaf manual on law and the elderly for accountants. 29

20 Promote your services A range of timesaving, costeffective solutions to market your practice, whatever your internal marketing resource and expertise. Support your practice A range of tried and trusted technical support products and services created, or delivered, by our experienced technical team. Websites Cutting edge websites and firstclass content for your firm, with excellent value for money. Modern, responsive designs Automatically updated content Whole process managed by us From 99 * plus VAT per month. No set up fee. Taxapp All the tax content and tools your clients need, in the palm of their hands. Latest tax content Mileage tracker Expenses logger 999 * plus VAT setup fee with 50 * plus VAT per month. Social Media Give your online presence a boost with technical and engaging content posted daily. Twitter LinkedIn Facebook From 45 plus VAT per month. Audit and Specialist Manuals Providing you with all of the guidance and documentation needed to undertake a range of audit and other assurance assignments for: Charities FCA Designated Investment Firms FCA Mortgage and General Insurance Intermediaries Limited Companies (audit, audit exemption and assurance) Limited Liability Partnerships Pension Schemes Solicitors Accounts Rules Plus many more... Compliance Manuals Take the worry out of compliance with our guidance and documentation to help ensure that your practice remains up to date and compliant with legislation, regulation and best practice. Money Laundering DPB (Investment Business) Compliance Prices from 190 * plus VAT. compliance * 12 month minimum contract. One month rolling contract. Budget and Tax Rates Products Our range of printed and digital products will ensure your clients are kept up to date with changes that will affect them. Whether you are looking for a detailed summary of the Budget Report or a simple breakdown of tax rates, all our products are written with your clients in mind by our Inhouse team of renowned tax lecturers and technical consultants. Client Communications It is important to keep in touch with your clients on a regular basis. To help you, we produce a variety of client communication tools including Quarterly Updates, Letters and Factsheets. includes engagement letters, example reports, proforma accounts, disclosure checklists and detailed work programmes. Prices from 225 * plus VAT. Compliance Reviews We offer a wide range of independent reviews which we can deliver at your premises, or through our postal file review service. Our experienced team can review your audit files to assess audit quality and compliance with audit regulations and standards. Audit Compliance Review Cold File Audit Quality Review Hot File Audit Quality Review Prices from 480 * per individual audit file plus VAT. * Discount for members, see pages Call us on

21 Train your team Face to face or online CPD and Specialist Courses Online Training In House Training Promote your services Marketing tools and services Websites and Social Media Taxapps Budget and Tax Rate Products Client Communications Support your practice Technical support Audit and Specialist Manuals Compliance Manuals Audit File Reviews Technical Query Service Mercia NI Ltd Unit 9 Cloughoge Business Park Newry Co Down BT35 8WL ireland@merciagroup.co.uk Mercia NI Ltd is a company registered in Northern Ireland with company number NI Registered Office: Unit 9, Cloughhoge Business Park, Newry, Co Down, BT35 8WL.