CPD Specialist Courses

Transcription

1 CPD Specialist Courses Autumn 2018 Prices from % discount for Members Free for MembershipPLUS All prices subject to VAT

2 Welcome Course Programme Autumn 2018 The Venues Our specialist course programmes are organised twice yearly in the spring and autumn. The programmes are planned in response to what is happening in the professional environment. There is no set pattern or regular programme as they address needs as and when they are identified. The programmes are designed to provide you with a selection of highly topical and specialist courses which are not usually found in our local CPD course programmes. Our presenters are very 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. If you have any comments on our Autumn 2018 programme or would like any more information on any of the courses please contact me on or hannah.howe@merciagroup.co.uk. Hannah Howe Training Events Manager How to book Online Book online at Send your requests to enrolments@merciagroup.co.uk Phone Call a member of our enrolments team on Post Complete the booking form and return by post to Best House Grange Business Park Enderby Road Whetstone LE8 6EP Page Course 4 An Introduction to the Audit Manual 6 Nov 18 Oct 1 4 Audit Manual Refresher 9 Oct 7 Nov 1 15 Nov 4 Intellectual Property, Intangibles and Goodwill 6 Dec 22 Nov 1 5 Properties: Accounting and Audit Issues 1 Oct 1 16 Oct 5 Charities Update and Current Issues 15 Oct 13 Dec 7 Nov 1 5 Charities: Approaching the Charity Audit 25 Oct 1 6 Dec 2 6 Nov 6 Charities: Approaching the Independent Examination 6 Dec 2 6 Nov 6 Acting for FCA Clients: A Refresher 19 Nov 20 Nov 1 6 Acting for Healthcare Providers 13 Nov 1 Nov 1 7 Acting for the High Net Wealth Client 30 Oct 2 9 Oct 7 LLP Accounts Current Issues and Refresher 14 Nov 5 Nov 1 7 Pension Scheme Accounts: An Update 29 Nov 1 28 Nov 8 Solicitors' Accounts Rules A Practical Refresher 26 Nov 1 15 Nov 8 Solicitors' Accounts Rules Update 5 Nov 10 Dec 1 8 Solicitors' Accounts: An Introduction to SRA Accounts Rules 17 Oct 1 9 Cyber Security and the GDPR 12 Nov 3 Oct 1 9 Dealing with Bullying and Harassment in the Workplace 20 Nov 1 27 Nov 9 Money Laundering Update 7 Nov 2 29 Nov 1 28 Nov 10 Advanced IHT and Trusts Update 25 Sep 1 24 Sep 10 Incorporation and Disincorporation 30 Oct 2 9 Oct 10 International Personal Tax Fundamentals 2 Oct 16 Nov 1 11 IR35 Fact or Fiction? 12 Dec 2 ** 13 Dec** 11 Making Tax Digital: Preparing for Oct 31 Oct 1 11 Share & Business Valuations 4 Dec 3 10 Dec 12 Share Options and Employment Related Securities 15 Oct 2 16 Oct High Wycombe Doubletree by Hilton Paradise Way Walsgrave Triangle CV2 2ST Tel: am courses: 9.30am 12.30pm pm courses: 2.00pm 5.00pm Park Racecourse Lodge Lane Newton Le Willows Merseyside WA12 0HQ Tel: am courses: 9.30am 12.30pm pm courses: 2.00pm 5.00pm 1 Cricket Club Road HP11 1DE Tel: pm courses: 1.30pm 4.30pm 2 Adams Park Conference Centre Wycombe Wanderers FC Hillbottom Road HP12 4HJ Tel: pm courses: 2.00pm 5.00pm Holiday Inn, Garforth Wakefield Road Garforth West Yorkshire LS25 1LH Tel: Full day courses: 9.30am 5.00pm City Football Club King Power Stadium Filbert Way LE2 7FL Tel: am courses: 9.30am 12.30pm pm courses: 2.00pm 5.00pm Full day courses: 9.30am 4.30pm 1 The White Chapel Building Offices of Wilmington 5th Floor 10 Whitechapel High Street E1 8QS Tel: am courses: 9.30am 12.30pm pm courses: 2.00pm 5.00pm Full day courses: 9.30am 4.30pm * Full day course: 9.30am 5.00pm 2 The Royal Air Force Club 128 Piccadilly W1J 7PY Tel: am courses: 9.30am 12.30pm pm courses: 2.00pm 5.00pm ** pm courses: 2.00pm 4.00pm 3 SWAT UK Ltd, Block Two Angel Square EC1V 1NY Tel: am courses: 9.30am 12.30pm 4 De Vere Holborn Bars Holborn EC1N 2SW Tel: Full day courses: 9.30am 5.00pm Novotel, East Midlands (Jnc 25 M1) Bostock Lane Long Eaton NG10 4EP Tel: am courses: 9.30am 12.30pm pm courses: 2.00pm 5.00pm National Motorcycle Museum Road Bickenhill West Midlands B92 0EJ Tel: am courses: 9.30am 12.30pm pm courses: 2.00pm 5.00pm **pm courses: 2.00pm 4.00pm Key Audit and Accountancy Not for Profit Assignments Niche Clients Specialist Advice Tax Courses Tax Workshops Management Course details, venues and timings can be found on pages Tackling the Taxation Issues of Pensions 13 Nov 1 23 Oct 12 Taxation for Couples 13 Nov 1 23 Oct 13 VAT on Real Estate Transactions 17 Oct 14 Nov 2 13 Back to Basics: Inheritance Tax 30 Oct 15 Nov 1 * 13 Advanced Communication and Presentation Skills 24 Oct 28 Nov 4 14 Delivering Service Excellence 20 Sep 11 Oct 4 14 Introduction to Professional Selling Skills 4 Oct 17 Oct 4 14 Motivational Leadership and Team Development 3 Oct 16 Oct 4 15 Prospecting for Clients and Prospect Conversion 25 Oct 29 Nov 4 15 Working in Teams 19 Sep 10 Oct 4 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 reserves the right to charge a 25 plus VAT administrative fee or refuse the request. Mercia reserves the right to vary the published programme. 2 Visit our website at Visit our website at 3

3 Audit and Accountancy Not for Profit Assignments An Introduction to the Audit Manual Speaker: Jenny Faulkner or Sally Hutchings, On completion of the course, participants will understand the Mercia Audit documentation and how to use it in practice. Participants who have previously used alternative systems will be converted to, and made aware of the differences in, the approach of the Mercia Audit System. The course will cover the important procedures and identify those which are mandatory and which can be amended under certain circumstances. will include: Outline of the structure and content of the Mercia Audit Manual Introduction to the 7 stage approach to planning The planning process and documentation Implementing risk focused thinking not form filling The freeform planning memorandum How the audit programme works Electronic creation of tailored packs Proforma working papers The completion process and documentation Throughout the course, the papers and procedures are illustrated by a case study. Audit Manual Refresher Speaker: Jenny Faulkner, Andrew Paul or Sally Hutchings, On completion of the course, participants will establish how to use the Mercia Audit system more effectively, efficiently and in line with the requirements of the standards. will include: Review of the risk focussed audit approach Efficiency and tailoring tips, including creator Documenting ethical compliance and implementing safeguards Ensuring ISA compliance with risk assessment procedures including knowledge of the business, systems and controls, fraud and risks The freeform planning memorandum Proforma working papers Throughout the course, the papers and procedures are illustrated by a case study. Intellectual Property, Intangibles and Goodwill Speaker: Shan Kennedy This course is intended to help accountants in practice and industry who need to apply UK GAAP s FRS 102 to the recognition of goodwill and intangible assets following an acquisition. The course will highlight which intangible assets need to be recognised separately from goodwill and which should be subsumed within goodwill, together with identifying the accounting consequences of the different categorisations. Participants will be guided through the principles of the required approach and shown many practical examples. They will have plenty of opportunity to ask questions to clarify issues and problems they see in practice. Recognition criteria including FRC guidance Optional treatment to recognise further intangible assets Measuring acquisition consideration Impact of recent amendments to FRS 102 Difference from IFRS requirements Acquired brands, trademarks, patented and unpatented technology Acquired customer contracts and related relationships Royalty / excess earnings valuation methods Reasonable life and amortisation periods Impairment and recoverable amount How should cashgenerating units be identified? Restrictions on measuring value in use growth and discount rates Buying trade and assets or buying another company Disclosure requirements Properties: Accounting and Audit Issues Speaker: Phil Frost, This course addresses problems associated with the accounting and audit of properties. It covers existing problems and new developments that will impact on accounting presentation and the audit approach. Accounting issues: Investment properties: Definition, measurement, transfers, disclosures, mixed use Impact on reserves Changes following the Triennial Amendments Properties within property, plant and equipment Capital and revenue expenditure, major inspections, cost or revaluation policy Transfers from current to fixed assets Provisions including treatment of dilapidations Deferred tax: Making provisions, reversing provisions, impact on revaluation reserve Sale and repurchase agreements Leasing UK GAAP including lease incentives IFRS 16 Leasing: the impact of capitalisation of operating leases on the financial statements and ratio analysis Audit issues: Key risk areas including title, valuations, relying on experts, going concern, revenue recognition provisions and laws and regulations Charities Update and Current Issues Speaker: Phil Frost or Andrew Paul, This course addresses the accounting and scrutiny issues affecting charities together with relevant regulatory changes. will include: Changes to charity accounting following the triennial amendments Gift aid payments by a charity s trading subsidiary Issues arising from the implementation of the FRS 102 SORP Independent examination changes in the Directions and other issues Auditing issues common problem areas and recent changes to ISAs Regulatory round up including recent revisions to Charities Commission guidance Charities: Approaching the Charity Audit Speaker: Andrew Paul, The course is designed to identify key areas associated with charity audits for those who have so far had limited exposure to this specialist area. It will review practical problems encountered by charity auditors in applying current legislative, accounting and auditing requirements, along with: Planning issues Appointment including engagement letters and ethics Fraud Communication Permanent file including related parties, using experts, service organisations and accounting estimates Fieldwork specific issues Audit approach to income Audit approach to expenditure specifically considering allocation Branches and groups Completion matters including audit reports Reporting to the regulator The course will be a combination of lecturing, case studies and discussions and will combine common problem areas encountered by charity file reviews. Reference will be made to Charity Commission publications, operating guidance, inquiry reports and other publications where appropriate. 6 Nov 6 Dec (pm) 13 Dec (pm) 18 Oct 9 Oct (am) 7 Nov (pm) 22 Nov (pm) 1 Oct (pm) 15 Oct (pm) 7 Nov (am) 6 Dec (am) 25 Oct (pm) 15 Nov (pm) 16 Oct (am) 6 Nov (am) 4 Visit our website at Visit our website at 5

4 Not for Profit Assignments Niche Clients Charities: Approaching the Independent Examination Acting for FCA Clients: A Refresher Speaker: Jeremy Williams, Acting for Healthcare Providers Speaker: Bob Trunchion, MacIntyre Hudson Acting for the High Net Wealth Client Speaker: Robert Jamieson, Mercer & Hole LLP Accounts Current Issues and Refresher Speaker: Ian Pickering, Pension Scheme Accounts: An Update Speaker: Peter Herbert, Insight Training Speaker: Andrew Paul, With the increase in the audit exemption threshold for Charities, more assignments are going to fall into the Independent Examination regime. Also, the Charity Commission have revised their guidance applying to such assignments. This course will review the key issues arising when undertaking Independent Examinations and how effectively to conduct such assignments. will include: Reviewing the Commission guidance published in CC31 and CC32 Considering eligibility for Independent Examination What does the Independent Examiner have to cover as part of their work? Reporting requirements to both the Charity and the regulator The session will include case studies and exercises to demonstrate the points being discussed. This course is designed to refresh delegates on the FCA regime and to ensure that they are up to date with all the latest FCA developments and rule changes. It will also revisit key audit issues and any new FRC, ICAEW and ACCA pronouncements in this specialist area. This course will cover: A refresher on the regulator s role FCA rule changes affecting accountants New FRC, ICAEW, ACCA and FCA pronouncements including the FRC CASS Assurance Standard for CASS audit assignments The FCA website including a refresher on key FCA rules Guidance on the preparation of accounts and/or the statutory audit of FCA regulated businesses An overview of the Mercia specialist assignment manuals (SAMs) for FCA assignments The course will look at the two niches on a compare and contrast basis and will not be 1 ½ hours on Doctors followed by 1 ½ hours on Dentists. A recap on the Health Professional & the NHS as before the tax is dealt with, the changing relationship between the GP or the dentist and the NHS must be considered. Indeed, as the sector is under immense pressure, the Government will hopefully inject new money into the sector with new NHS contracts/ provisions in the pipeline these would clearly be analysed. However, the course will cover what is topical including: The economy and the impact on contracts What structures can be awarded NHS contracts and which cannot! Successions and sales the rules Goodwill implications arising from this Superannuation and pensions including the interaction between superannuation and taxation Partnership deeds the main specialist financial clauses Associates/performers/salaried positions Where are we with incorporation and other structures? Specific operational tax problems IR35, intermediaries, VAT, mileage, personal expenses & HMRC Surgeries capital gains and capital allowances Stop press the most recent developments in the sector! This is not only a potentially lucrative market for tax advisers but also a demanding one which presents a number of challenges, particularly in the area of planning following the changes to the tax treatment of high net wealth clients announced in recent Finance Acts. This course, which was completely rewritten two years ago, examines the latest tax planning opportunities available for wealthy individuals and their families and will ensure that delegates are well equipped to give the best possible tax advice to such clients. The course will cover: Some surprising consequences of the revised dividend regime Buytolet tax changes problems and possible solutions Interest relief on capital withdrawn from a property letting business Distributions in a winding up and S396B ITTOIA 2005 CGT and entrepreneurs relief two points for family companies Furnished holiday lettings the latest instalment IHT and a livery stable business The impact of S162B IHTA 1984 IHT residence nil rate band and downsizing Recent pension developments This three hour course will provide an understanding of LLPs together with the relevant legislation and reporting requirements, with practical examples to illustrate the issues that often cause difficulty. It is designed to provide an understanding of the nature of LLPs and how they differ from other business structures in terms of accounting, including the specific LLP SORP which applies to LLP accounts. The legal framework for LLPs Conversion issues for an existing partnership Members agreements LLP financial statements what s different? Debt and equity interests Members remuneration Analysis of members interests The LLP SORP Current reporting requirements for LLPs Audit issues The pension scheme SORP continues to present challenges for accountants and auditors. This update will address all the common accounting and disclosure problem areas and how they should be tackled in practice. The seminar will also reflect on the challenges faced by firms when auditing pension schemes and how they can successfully comply with the Clarity ISAs, whilst still maximising audit efficiency. In addition, we will update delegates on all recent regulatory changes and important pronouncements from the Pensions Regulator and the Pensions Research Accountants Group (PRAG). will include: Which pension schemes do and don t need audited accounts The Pensions SORP key changes and how these have been addressed Drafting disclosure notes what good looks like for smaller pension schemes 10 top tips for an efficient pension scheme audit Reliance on service organisations when auditing pension schemes key tips and traps Reporting on contributions what goes wrong and when to qualify the audit report SORP and Audit Practice note revisions in the pipeline The Pensions Regulator recent Codes of Practice and other topical issues 19 Nov (pm) 13 Nov (am) 14 Nov (pm) 6 Dec (pm) 20 Nov (pm) 1 Nov (pm) 30 Oct (am) 5 Nov (pm) 29 Nov (pm) 9 Oct (am) 28 Nov (pm) 6 Nov (pm) 6 Visit our website at Visit our website at 7

5 Niche Clients Specialist Advice Solicitors Accounts Rules A Practical Refresher Solicitors Accounts Rules Update Speaker: Sally Hutchings, Solicitors Accounts: An Introduction to SRA Accounts Rules Cyber Security and the GDPR Speaker: Andy Larkum, ADL Consulting Dealing with Bullying and Harassment in the Workplace Money Laundering Update Speaker: Peter Herbert, Insight Training Speaker: Sally Hutchings, This course is suitable for people involved in work on Solicitors records and will be a combination of formal lecturing and practical case studies which will cover the key aspects of the current Solicitors Accounts Rules and the revised reporting requirements. The report required by the Solicitors Regulation Authority under the Solicitors Accounts Rules 2011 has always been one of the more onerous tasks of the independent accountancy practice. This course will cover the rules solicitors follow and the work the accountant should consider in preparing their report. This course will cover the latest developments and changes to the Reporting Accountant Requirements. It will also provide a useful refresher of the SRA Accounts Rules and how the changes which came into effect in 2015 have impacted the Reporting Accountant. From November 2015 the role of the Reporting Accountant changed significantly. From that date the old SRA Accounts Checklist disappeared and accountants are now expected to exercise their professional judgement in preparing their report. The SRA Accounts Rules 2011 themselves remain to date largely unchanged, but further changes are expected later in 2018 which, if approved, will make the rules far less prescriptive and allow solicitors more flexibility in achieving the desired outcomes. With such a moving target, it is essential that everyone involved in such assignments is fully aware of their responsibilities. This course is suitable for all those with an understanding of the Solicitors Accounts Rules who need to refresh their knowledge of those detailed rules, confirm their understanding of the 2015 changes and gain an insight into likely future changes. Speaker: Sally Hutchings, The report required by the SRA under the SRA Accounts Rules 2011 is one of the more onerous tasks of the independent accountancy practice. Continuing shortages of clients money has led the SRA to look carefully at the role of the accountant. It is very difficult to check that a Solicitor is complying with those rules unless you understand what the current rules are. On completion of this course participants will not only know what the rules consist of and what they say but will also understand what they require a Solicitor to do in practice. The content will include: Outline of client money rules Operation of client account Deposit interest Accountant s report requirements Case studies illustrating workings of rules including examples of: client monies, cash book and ledger accounts disbursements professional and other transfers of costs Problem areas Cyber crime is the fastest rising type of crime in the UK, outstripping traditional crime by 3:1. With the GDPR now in effect, it has never been more important for businesses to understand what cyber crime is, how and why it is happening, and what practical steps they can take to protect themselves. In this course, we will cover: What is cyber Why is cyber crime on the rise Why we need to protect ourselves Practical steps we can take Practical passwords What s a firewall and how do I use one? Secure configuration What s malware, and what can we do about it? What s a patch, and why do I need one? How to avoid becoming a victim How to spot and avoid phishing s How to spot and avoid vishing calls Social media opportunities and threats Personal mobile device use The risks of USB device use Other practical steps Policy & procedure Encryption Backups Speaker: Andrew Farnham, Equallum Bullying and harassment in the workplace is a significant issue. Notwithstanding the financial and reputational risks, it poses substantial threats to the health and wellbeing of employees and the workplace culture. Creating a positive culture of dignity and respect, free of harassment and bullying, doesn t stop with the introduction of formal policies and procedures. Our training ensures employees are aware of the laws and employment policies concerning harassment and bullying and their responsibilities. It also develops the behaviours, attitudes and skills needed to support a culture of dignity and respect. Employers can be confident that on completion of this training employees will: Understand harassment, bullying and associated behaviours Understand of the impact of harassment and bullying on the victim, the business and others Understand their own responsibilities and their responsibilities as a bystander Have increased selfawareness and understand respectful behaviours, attitudes and actions vital for a culture of dignity and respect Be empowered and aware of how to resolve and/or report harassment and bullying before it becomes a bigger issue Feel greater trust and confidence in themselves, their colleagues and their employer In the summer of 2017, HM Treasury published new Money Laundering Regulations, effective for regulated businesses from 26 June The Consultative Committee of Accountancy Bodies (CCAB) also issued complementary guidance. This course will explain the impact of the new regulations and guidance in detail and provide a practical insight into how to apply them. The course will also provide an insight into common money laundering and fraud offences that affect SMEs and how to spot them. We will also provide regulator feedback on where firms often go wrong when applying the regulations in practice. This course will cover: The new Money Laundering Regulations what they are and how they affect practitioners Recently published sector guidance and how to apply it in practice The new risks management practices what they are and what firms need to do to comply Different types of fraud that affect accountants and their clients and how to stop them happening Update on cybercrime and GDPR what it is and what it means for firms and their clients in practice New rules on beneficial owners, officers and managers (BOOMs) What the new Criminal Finances Act means for accountants and when it applies 5 Nov (pm) 12 Nov (pm) 26 Nov (pm) 10 Dec (pm) 17 Oct 3 Oct (pm) 20 Nov (am) 29 Nov (am) 7 Nov (pm) 28 Nov (am) 15 Nov (am) 27 Nov (pm) 8 Visit our website at Visit our website at 9

6 Tax Courses Tax Courses Advanced IHT and Trusts Update Incorporation and Disincorporation International Personal Tax Fundamentals IR35 Fact or Fiction? Speaker: Mark Morton, Making Tax Digital: Preparing for 2019 Share & Business Valuations Speaker: Chris Thorpe, The course will look into the details of 10 year and exit charges concerning relevant property trusts as well as examining which trusts such rules apply to. The Residential Nil Rate Band will be examined and how the recent domicile changes can affect trust planning. Within the realm of IHT the course shall look at the position with FHLs and how other diversified activities within businesses can affect their IHT treatments. We shall also look at the DOTAS regime in relation to IHT. will include: NRB and residential NRB Update on furnished holiday lets Domicile changes 10 year and exit charges DOTAS and IHT Speaker: Robert Jamieson, Mercer & Hole This course will highlight the main tax, NIC and stamp duty problem areas which need to be borne in mind when incorporating an existing business. With the introduction of the additional rate eight years ago, the demand for corporate structures has increased (although whether this will continue, following the changes to the dividend tax regime on 6 April 2016, remains to be seen). The restriction on claiming entrepreneurs relief in respect of transfers of goodwill to newly incorporated companies is discussed. The tax aspects of a disincorporation are also considered. The course will cover: Income tax provisions Capital allowances Trading losses and incorporation CGT Practical problems of S162 TCGA 1992 The optout An alternative route IHT Tax aspects of disincorporation Dividends the end of an era Speaker: Pat Nown, Significant changes affecting the taxation of internationally mobile individuals have been made in recent years. In particular the introduction of the Statutory Residence Test from April 2013 brought a significant change to the approach for determining residence which impacts on incoming and outgoing clients. More recently there has been reform on a range of aspects affecting non UK domiciles in Finance Act 2017 (2) effective from 6 April This course will examine these developments and consider the implications for UK liability on various types of assets, income and gains. will include: Domicile Concept of domicile of origin Requirements to obtain a domicile of choice Deemed domicile current rules Recent changes affecting non UK and UK domiciles The Statutory Residence Test Counting days Detailed review of the three tests Dealing with the split year rules The antiavoidance rules Implications of changes for tax liability Employment income Income from selfemployment Investment income Introduction to the Remittance basis Capital gains Inheritance tax The rules known as IR35 were first introduced in 2000 but there have been a number of changes since then. These include a rewrite of the legislation and some subtle changes, including changes in FA In addition, the changes to payments from the public sector start are now with us. The objective of the course is to examine the new rules in detail but it will also consider the wider issue of service companies in relation to IR35, the agency and also the managed service company rules. This course will consider the legislation in some detail and will include: Conditions for liability Calculation of the deemed payment A review of the status issue Recent cases Recent developments Recent HMRC guidance CPD Hours: 2 Speaker: Emma GilbertSmith or David Norris, SWAT UK Ltd On the 13 July 2017, HM Treasury and HM Revenue & Customs published its second Finance Bill of 2017, which includes changes to the proposed Making Tax Digital initiative. The government has said it believes that introducing a new digital tax system is still the right direction to move in. However, it has made amendments to the businesses this impacts and the timescales for change. The course will confirm the implementation dates for the various different kinds of taxpayers and the implications for the practice. will include: Implementation dates and issues for VAT registered businesses Record keeping issues for VAT registered businesses Differences between VAT registered businesses, nonvat registered businesses and companies Bringing business tax into the digital age Update on the software developers and how is the pilot going Simplifying tax for unincorporated businesses Simplified cash basis for unincorporated property businesses Tax administration The impact on your practice, including changes in workflow patterns and the need for new engagement letters Tips for strategic planning and managing change Speaker: Jenny Nelder, Bruce Sutherland & Co The objective of this course is to provide an understanding of the fundamental concepts of valuation, issues arising, the differences in approach for tax & other purposes and how to minimise your risk. will include: Valuation principles and methodologies Factors affecting valuation The role of the valuer Approaches to giving advice to minimise risk Valuing different sizes of shareholdings The difference between valuation for commercial and fiscal purposes Principles from statute & case law, for tax and other valuations Valuations for tax purposes: Negotiating with HMRC shares and assets valuation The information standard Valuation of employment related securities Valuing shares at 31 March 1982 or other base dates Goodwill 2 Oct (pm) 17 Oct (pm) 25 Sep (pm) 30 Oct (pm) 16 Nov (am) 12 Dec (pm) 31 Oct (am) 4 Dec (am) 24 Sep (pm) 9 Oct (pm) _ 10 Dec (pm) 13 Dec (pm) 10 Visit our website at Visit our website at 11

7 Tax Courses Tax Workshops Management Share Options and Employment Related Securities Speaker: David Craddock, Professional Training Partnership will include: Share Options Why companies should embrace share options Taxefficiencies and versatility of Enterprise Management Incentives Exploring the taxadvantageous Company Share Option Plan and Sharesave How the Share Incentive Plan meets private company needs Dispelling the myth over phantom share option schemes Various forms of growth shares for powerful employee motivation Linking share schemes to the employee share trust Succession planning and management buyouts through share schemes EmploymentRelated Securities The reason for these provisions in Finance Act 2003 The meaning of employmentrelated securities Restricted Securities and the Section 431 and Section 425 tax elections Convertible Securities and the tax treatment Securities with artificially depressed market value or enhanced market value How to identify notional loan arrangement and the tax treatment Chapter 3D charges where sale of shares for more than market value Postacquisition benefits from securities, Alphabet Shares and earnouts Tackling the Taxation Issues of Pensions Speaker: Pat Nown, The course aims to examine the detailed rules involved in providing for and accessing a pension taking into account the tax impact of alternative courses of action. Planning issues will be incorporated. will include: Pension contributions and tax relief Mechanics The significance of net relevant earnings Pension input periods and alignment The Annual allowance Unused relief Excess charges Tapered allowance where total income > 150,000 Understanding the Lifetime allowance Reductions Protection mechanisms When the charge applies Accessing money purchase pension funds Income and lump sums Small pension pots Money purchase annual allowance rules The taxation of death benefits The significance of age and how benefits are taken The interaction with IHT and estate planning The state pension How the new state pension operates Entitlement Pensions and divorce Workplace pensions recent developments and points of interest Taxation for Couples Speaker: Pat Nown, This course considers the impact of the tax regime on marriage, cohabitation separation and divorce. Essential tax issues will be considered as well as highlighting planning opportunities and significant problem areas for both married and cohabiting couples. The course is structured into sections on income tax, CGT and IHT. will include: Income Tax Residence and domicile Living together or separated Joint ownership of assets Allowances High Income Child Benefit Charge Tax Credits Settlements legislation and income shifting Couples in business Pensions and other reliefs Capital Gain Tax General principles The main residence The family business Inheritance Tax Domicile Intestacy IHT planning on death of spouse IHT and the family home ISA funds Issues on marriage breakdown VAT on Real Estate Transactions Speaker: Simone Hurst, VATease VAT is at the best of times illogical and confusing and none more so than in the realms of land and property. The problem is though that if you get it wrong when dealing with VAT and real estate, the figures are large and mistakes are costly. Through practical illustration and real life case studies, our speaker will lead you through the minefield of rules to a safe haven where you will be aware of the dangers to keep in mind and the traps that catch people out time and time again. This course will specifically cover: The application of VAT to land and property transactions The implication of VAT exempt income Practical planning to minimise restriction of VAT recovery on certain projects The ifs whens whys and whats of the option to tax Overview of VAT rates on construction services The VAT liability of service charges and the common misconceptions The trials and tribulations of capital goods scheme When does clawback apply? Back to Basics: Inheritance Tax Speaker: Pat Nown, The objectives of this course is to familiarise participants with the principles of inheritance tax for individuals and trusts focussing on fundamental computational aspects. Some basic planning points will be introduced but the course is primarily aimed at ensuring the fundamental framework is understood. The course will include: General overview Lifetime transfers General valuation principles Exemptions BPR and APR Other reliefs including post mortem reliefs Occasions of charge for trusts Administration Case studies Participants should bring a calculator. Advanced Communication and Presentation Skills Speaker: John Sharkey, 455 PLUS VAT PER PLACE Becoming a more effective communicator enables you to increase value in all your relationships, both within and outside the business. This workshop will enable you to develop your communication techniques in your business writing, in meetings and in making presentations. Common failings in business writing and how to overcome them The critical importance of purpose and leadership Choosing the appropriate style Specific challenges in writing reports and s Managing the meeting process from setup to followup Making an impact at meetings Managing contributions effectively Using persuasion, negotiation and assertion to best effect An introduction to delivering effective presentations The importance of planning and preparation Getting the structure and delivery right Handling visual aids Dealing with questions positively Managing and using your nerves 17 Oct (am) 15 Oct (pm) 13 Nov (am) 13 Nov (pm) 14 Nov (pm) 15 Nov 28 Nov 16 Oct (pm) 23 Oct (am) 23 Oct (pm) 30 Oct 24 Oct 12 Visit our website at Visit our website at 13

8 Management Management Delivering Service Excellence Speaker: Michael Siviter or Sally Hutchings, 445 PLUS VAT PER PLACE You will develop the key skills and disciplines required in delivering service excellence to clients and how it can affect the success of your firm. This workshop will help you and your team ensure you are giving your clients the best possible level of service you can the level of service that they expect, not the level you think they deserve. This will help with client retention, encouraging them to buy more from you and recommending you and your firm to others. What is service excellence and why it is fundamental to the success of your firm Managing client expectations Developing and building your relationships internal and external Becoming a trusted business advisor rather than a technical expert for hire Adding value and developing client referrals Improving service standards and managing the service process Commercial aspects of portfolio management Strategies for improving recovery rates on jobs Handling areas of difficulty including client objections Making the most of client meetings taking business development opportunities Developing your meeting skills agendas, summarising, next steps is there anything else? Introduction to Professional Selling Skills Speaker: Michael Siviter, 445 PLUS VAT PER PLACE Whether you love it or loathe it, business development is now an integral part of your role as a manager in the modern professional services firm. Through a better understanding of the professional consultative selling process and the skills involved, this workshop will give you the confidence and competence to handle networking and selling situations more effectively. What professional selling involves What type of salesperson do you need to be? Setting effective business development objectives Marketing and selling what s the difference? An introduction to effective networking skills Formal and informal networking events Building your networks Effective use of social media in networking Identifying prospects and following up leads Turning prospects into clients The process of consultative selling Personal credibility statements Developing the key skills including diagnostic questioning and active listening Presenting the price Billing based on value and not time Overcoming objections professionally Introduction to negotiating skills Closing the sale Motivational Leadership and Team Development Speaker: Michael Siviter, 445 PLUS VAT PER PLACE Great managers do not necessarily make great leaders. Participants will enhance the ability to exercise enabling leadership skills, gain commitment from colleagues and achieve high quality results. This workshop will help you appreciate, develop and understand the different leadership styles and skills that will complement your management skills. This will allow you to gain greater commitment from your colleagues and thereby achieve higher quality results. It will also help you develop your teams through a clearer appreciation of team dynamics, the stages of team development and how to use this to create a high performing team. Managing and leading getting the right balance Understanding different leadership styles and skills Adopting enabling leadership behaviours rather than disabling ones Understanding how your actions create reactions Gaining commitment not just compliance realising the motivations of others Building and developing the team right person, right job Leading and communication key stages from planning to review Team dynamics and the stages of team development how you can influence this Prospecting for Clients and Prospect Conversion Speaker: John Sharkey, 455 PLUS VAT PER PLACE This workshop will give you the opportunity to enhance your networking and selling skills to ensure they achieve maximum impact. Through better preparation for both day to day networking opportunities and attendance at formal events, you will build your confidence and capability in networking situations. You will also be introduced to advanced sales techniques for developing your selling ability with both prospects and existing clients. A review of what s working for you and what isn t Improving your preparation for formal events and general day to day networking Making the most of your networking toolkit Working the room and avoiding the gaffes Enhanced digital networking techniques Using your influencing skills to best effect in networking and selling situations Generating a better understanding of clients needs and wants through more effective diagnostic questioning, active listening and summarising Giving your business proposals more impact When and when not to negotiate Knowing your negotiating levels and variables and using them wisely Dealing with objections more effectively especially over price Enhancing your sale closing techniques Knowing when to walk away Working in Teams Speaker: Michael Siviter or Sally Hutchings, 445 PLUS VAT PER PLACE People working effectively together lies at the heart of every successful organisation. It is critical in your role as manager that you have a clear understanding of the principles behind effective teamwork and that you learn how to apply these in practice. You will learn how to delegate appropriately and maximise the use of those working with you and for you. Appreciation of the need to demonstrate enthusiasm, commitment and initiative in meeting your management responsibilities, motivating yourself and those you work with will also be addressed. Fundamentals of effective teamwork Getting the balance right between getting the task done, nurturing the team and developing the individual Your role and impact within the team Getting the best out of yourself and your colleagues The art of delegation why, who, what, when and how Motivation and productivity determining what motivates your team members An introduction to the different roles people play within a team and the impact of personality on these roles Playing to people s strengths Inhouse Training Our inhouse training gives a more personal approach to meeting your firm s requirements. 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 tailored content to suit the needs of your firm. CPD courses are from 1,525 plus VAT and travel expenses. 10% discount is available for members. 11 Oct 17 Oct 16 Oct 29 Nov 10 Oct For further information please call Sep 4 Oct 3 Oct 25 Oct 19 Sep 14 Visit our website at Visit our website at 15

9 Booking Form Please photocopy this form if there is not enough space. Course Title Date No of Places Delegate Name(s) We are a MembershipPLUS firm this form is to reserve our places on the courses as indicated. We understand we will not be invoiced for these places. Personal Details Firm Address Tel No Fax No Contact Confirmation: An confirming your booking will be sent to your enrolment or main contact. Joining instructions will be sent by 10 days before the date of the event you are booked on to. Cancellations: No refund will be made where a 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. Please invoice my firm. I understand the usual 30 days credit terms apply I/We enclose a cheque for made payable to Mercia Group Limited I would like to receive more information about Membership/MembershipPLUS A total of 122 A total of 165 A total of 445 A total of 455 Less 25% discount for members not applicable for management courses Sub total Plus 20% VAT TOTAL Please return to: Best House Grange Business Park Enderby Road Whetstone LE8 6EP enquiries@merciagroup.co.uk is a company registered in England and Wales with company number Registered Office: Wilmington plc, 5th Floor, 10 Whitechapel High Street,, E1 8QS 16 Visit our website at