Midlands (East) 2016 Accountancy and Tax training local to you

Transcription

1 Midlands (East) 2016 Accountancy and Tax training local to you 31 e-learning modules 100+ Over 50 locations nationwide online courses 40+ speakers across our events 68,127 booked on courses per year 97% HIGH QUALITY > 15 per year Specialist Conferences Rate our courses as Customer retention rate 95% 10% increase in clients using our services year on year Over 7,000 firms use our services TWO 500 THOUSAND events per year CPD Courses from 57 Practical Workshops from 64 Online Courses from 30 All prices subject to VAT

2 Welcome to your 2016 Training Programme... Here to help you Mercia is one of the leading providers of training and support services to the UK accountancy profession. Over 7,000 firms attend our training events, rely on our technical products and promote themselves using our marketing products and services. We can help improve the knowledge and efficiency of your entire team, improve your firm s brand presence and reputation and keep you ahead of the ever changing regulations and technological developments. This brochure showcases your 2016 programme, providing you with details of all the courses available in your area, as well as information regarding online courses which you can access at any time to suit you. Train your team Face to face or online - complete choice Face to face CPD courses, specialist one day conferences and practical workshops run at over 50 locations within the UK. We also have an extensive online library of over 100 courses to access whenever and wherever required. To provide support for implementation of New UK GAAP we have developed an online transition library. Promote your services Marketing products and services - save time Take a look at our 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 pages 43. Support your practice Technical support - specialist knowledge We produce 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 42 to find out more. 2

3 Our team Our whole team is passionate about achieving excellence and helping firms to maximise the value they receive from using our products and services. We have over 30 highly qualified experts in our dedicated technical team who are central to our product development as well as our delivery. With an in-house team of this calibre we are often first to market with new offerings and can remain as flexible as you need us to be. Our support teams include dedicated training administrators, innovative design and marketing support teams, finance and IT developers, all focussing on the customer. Our customer retention rate exceeds 95%, which is a testament to everyone at Mercia. To find out more about our team see pages Our Group: Since 2006 Mercia has been part of Wilmington Plc, the provider of information, compliance and education to professional markets. Mercia is a key part of Wilmington s Finance Division together with other well recognised brands in the UK finance profession, Practice Track, Quorum Training and more recently Quantum Professional Training. s Your Training. Your Way. 4 Locations 5 CPD Course Programme 6-7 Practical Workshops Programme 8-9 Online Courses Options and Prices New UK GAAP Transition Library 14 How to Book 15 Course Outlines CPD Courses Practical Workshops CPD Speaker Profiles 38 Meet the Teams More Than Just Training Support your practice 42 Promote your services 43 Do you have any questions?... Would you like help putting a programme together for your team? Do you have any questions about membership or pay as you go options? Feel free to get in touch with one of our training event managers on or them at the addresses below: Emily Bailey emily.bailey@mercia-group.co.uk Hannah Howe hannah.howe@mercia-group.co.uk Kay Sanders kay.sanders@mercia-group.co.uk Michelle Bruce michelle.bruce@mercia-group.co.uk 3

4 Your training. Your way. Core CPD Practical Workshops Specialist Areas Choice of delivery to suit you Face to Face Online and/or And pay in a way that suits you too Pay as you go Pay for individual courses as you go. See pages Membership All the training you need plus other benefits and pay by direct debit. See pages In-House Training Any of our courses can be organised to be held at your offices or at a venue of your choice, on behalf of your practice. From 1,345 plus VAT. See page 23 4

5 Over 50 locations nationwide......and 8 in your local programme Nottingham Novotel Nottingham East Midlands Derby Derby County Football Club Nottingham Nottingham Racecourse Peterborough Holiday Inn Peterborough-West Cambridge The Cambridge Belfry Cambridge Hallmark Cambridge Hotel & Golf Club (previously Menzies) Leicester Ramada Leicester Stage Hotel Leicester Leicester City Football Club Northampton Park Inn Northampton Duxford Duxford Imperial War Museum Kettering Kettering Park Hotel & Spa Plus over 100 online courses See pages

6 CPD core courses...prices from 57* For course outlines see pages 17 to 22. Course Available Online Leicester Nottingham Derby Northampton Audit and Assurance Update 25 Feb (1) (am) 15 Mar (2) 23 Feb (1) 9 Mar (2) (am) 9 Mar 10 Mar (am) Key Issues and Developments in Capital Taxes 3 Mar (2) 11 Apr (1) 2 Mar (1) (am) 16 Mar (2) 12 Apr 17Mar Accountancy Update and Current Issues 21 Mar (1) 21 Apr (2) (am & pm) 7 Apr (1) (am) 19 Apr (2) (am) 19 Apr 25 Apr Tax Healthcheck for Small Companies 26 Apr (1) 5 May (2) (am) 28 Apr (1) 4 May (2) (am) 4 May 12 May (am) Spring Tax Update 26 May (2) (am) 15 Jun (1) (am) 16 May (1) 29 Jun (2) (am) 29 Jun 23 Jun Life after FRSSE: New UK GAAP for Small and Micro-Entities 7 Jun (1) 29 Jun (2) (am) 6 Jun (2) 22 Jun (1) (am) 9 Jun 30 Jun (am) Tax, Legal and Accounting Implications of Transactions between a Company and its Directors 21 Jun (2) (am) - 14 Jun (2) (am) - 14 Jun - Finance Act Sep (2) (am) 21 Sep (1) (am & pm) 7 Sep (1) (am) 22 Sep (2) 13 Sep 19 Sep FRS 102: Surviving the Accounting Transition 3 Oct (1) 12 Oct (2) 5 Oct (2) (am) 31 Oct (1) 4 Oct 13 Oct VAT Update and Problem Areas 2 Nov (1) (am) 17 Nov (2) 3 Nov (2) (am) 16 Nov (1) 3 Nov 7 Nov Topical Tax Issues 10 Nov (1) (am & pm) 29 Nov (2) (am) 7 Nov (1) 30 Nov (2) (am) 14 Nov 24 Nov (am) Charities: Current Issues 7 Dec (1) - 15 Dec (2) - 8 Dec 5 Dec 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

7 Venues and timings Kettering Peterborough Cambridge Duxford Leicester Leicester City Football Club (1) LE2 7FL am courses: 9.15am pm pm courses: 2.00pm pm Ramada Leicester Stage Hotel (2) LE18 1JW am courses: 9.15am pm pm courses 2.00pm pm Kettering Kettering Park Hotel & Spa NN15 6XT am courses: 9.15am pm pm courses: 2.30pm pm Peterborough Holiday Inn Peterborough-West PE3 6SG pm courses: 3.00pm pm 29 Feb 7 Mar 24 Feb 14 Mar 2 Mar (2) 20 Apr (2) 16 Mar 14 Apr Nottingham Nottingham Racecourse (1) NG2 4BE am courses: 9.15am pm pm courses: 2.00pm pm Cambridge Hallmark Cambridge Hotel & Golf Club (previously Menzies) (1) CB23 8EU pm courses: 3.00pm pm 6 Apr 19 May (am) 26 May 28 Jun (am) 6 Jun 28 Apr 16 May 24 May 14 Jun 27 Jun 17 Mar (1) 27 Apr (1) 17 May (2) 15 Jun (2) - 27 Apr 10 May 19 May 23 Jun 8 Jun Novotel Nottingham (2) East Midlands (Jnc 25 M1), NG10 4EP am courses: 9.15am pm pm courses: 2.00pm pm Derby Derby County Football Club DE24 8XL pm courses: 2.30pm pm Northampton Park Inn, Northampton NN1 2TA am courses: 9.15am pm pm courses: 2.30pm pm The Cambridge Belfry (2) CB23 6BW pm courses: 3.00pm pm Duxford Duxford Imperial War Museum CB22 4QR pm courses: 2.00pm pm 6 Sep 20 Sep 27 Sep (2) 14 Sep 6 Oct (am) 11 Oct 12 Oct (1) 18 Oct 1 Nov (am) 10 Nov 8 Nov (2) 9 Nov 21 Nov 5 Dec 16 Nov (1) 6 Dec - 23 Nov - 30 Nov Prices 1-5 places 100* per place 6-9 places 63* per place 10+ places 57* per place These courses are available online For membership options see pages * plus VAT 7

8 Practical workshops...prices from 64* Our core practical workshops are designed to teach basic principles across a range of topics. For course outlines see pages Course Available Online Duration Leicester Bookkeeping 25 Bookkeeping: The Principles 1 day 8 Feb 5 Sep 25 Bookkeeping: The Next Stage 1 day 9 Feb 6 Sep 26 Bookkeeping Case Study 2 days Feb 7-8 Sep Accounting 27 Preparing and Finalising Accounts 1 day 29 Feb - 27 Practical Accounting Problems 1 day 13 Apr - Auditing 28 How to Audit: An Introduction am 25 Jan - 29 How to Audit: Case Study 2.5 days Jan - 30 How to Audit: The Next Stage 1 day 20 May - 30 Practical Auditing Problems 1 day 14 Apr - Taxation of Businesses 31 Taxation of Businesses 1 1 day 16 Nov - 31 Taxation of Businesses 2 pm 22 Mar - 32 Understanding Capital Allowances am 22 Mar - 32 Employment Benefits and P11Ds am 21 Mar - 33 Introduction to VAT am 12 Feb 9 Sep 33 VAT Issues for Accounts Staff pm 21 Mar - Taxation of Individuals 34 Introduction to Taxation of Individuals 1 day 15 Nov - Updates and Refreshers 35 The Audit & Accountancy Update / Refresher 1 day 9 Mar - 35 General Tax Update for Accounts Staff 1 day 13 Sep - 36 Something for Everyone Professional Skills: Making the Right Start with Colleagues and Clients pm 12 Feb 9 Sep 36 Professional Skills: Managing Yourself 1 day 16 May - 37 Professional Skills: Managing Others 1 day 17 May - 37 Excel 2010: Short Cuts, Formulae and Presentation 1 day - - 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. 8

9 Venues and timings Peterborough Nottingham Who should attend Leicester Ramada Encore, City Centre LE1 1GE Leicester City Football Club LE2 7FL am courses: 9.30am pm pm courses: 1.30pm pm 19 Sep 12 Sep 20 Sep 13 Sep Sep Sep 22 Feb 22 Nov 17 Oct 4 May 23 Feb Feb Nov 18 Oct 5 May 11 Feb 19 Feb 3 Nov 24 Oct 3 Nov 24 Oct 22 Apr 18 Apr 23 Sep 16 Sep 22 Apr 18 Apr 10 Feb 18 Feb 7 Mar 14 Mar 4 Oct 19 Sep 23 Sep 16 Sep 9 May 25 Oct 17 May 26 Oct 2 Nov 24 May Peterborough Bull Hotel, Peterborough PE1 1RB for sat nav use PE1 2RV Holiday Inn, Peterborough-West PE3 6SG am courses: 9.30am pm pm courses: 1.30pm pm Nottingham Antenna, NG1 1EQ National Ice Centre, NG1 1LA am courses: 9.30am pm pm courses: 1.30pm pm Key + New to the discipline ++ Have a basic understanding +++ Have a good understanding Prices Pay as you go From 64* per half day per place From 128* per full day per place The cost of attending each course is shown on the course outline pages Membership Workshops are included in some membership packages. For options see pages * plus VAT These courses are available online 9

10 Online Courses - access for your whole firm......and can be viewed on all devices and platforms. Whether you are looking for a regular update, a CPD course or some training for your junior staff we can help. All of our core online CPD courses include a video of the speaker, not just a voiceover, and our practical workshops are engaging and interactive. Specialist topics are covered in one hour webinars. Viewable on all devices Core CPD Three hour courses 12 popular CPD courses are available and include the following: A video of the courses as well as slides and comprehensive notes Formatted so you can watch in bite size chunks Simple navigation makes it easy to find the section or topic you are looking for Available in your firm s online library to view indefinitely Includes an MP3 version of the audio for those of you who prefer to listen when on the move Available on disc for an additional 10 per course 2016 Programme Prices FRS 102 Are You Ready? VAT Roundup Personal and Employment Tax Update Jan Feb Mar Pay as you go Core CPD and Practical Workshops Sole Practitioner 75* 2-4 partners 175* 5-9 partners 335* 10 or more partners 670* Full Practical Workshops library 250* per firm plus 180* per junior member of staff Specialist Online Courses 75* per course for firm wide access Membership From 30* per month. For options see pages * plus VAT Audit and Assurance Update Apr Accountancy Update and Current Issues May Spring Tax Update Key Issues and Developments in Capital Taxes Life After FRSSE: New UK GAAP for Small and Micro-Entities Taxman Traumas - Dealing with HMRC Finance Act 2016 Money Laundering Update Topical Tax Issues Quarterly Updates Watch two of our knowledgeable lecturers talking about current issues in either tax or accounts. Approximately one hour in length the updates are released quarterly. Tax Updates Q1, Q2, Q3, Q4 Accountancy Updates Q1, Q2, Q3, Q4 Jun Jul Aug Sep Oct Nov Dec 10

11 Title Practical Training Workshops Our Practical Training Workshops are 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. Engaging and interactive Intuitive and easy to use Recognition when course is completed Accounts Introduction to Money Laundering Bookkeeping: The Principles Bookkeeping: The Next Stage Preparing Company Accounts Company Size Issues Fraud and the Accountant Related Parties Audit How to Audit: An Introduction Understanding Analytical Procedures Fraud and the Accountant Auditing Accounting Estimates Related Parties Specialist Topics One hour webinars Some examples of specialist online course topics are listed below. These events are planned throughout the year so keep an eye on our website for the latest list. Academies Auto Enrolment Close Company Tax Issues Completing Tax Returns FRS 102 Group Reorganisations Money Laundering P11D Completion Payroll Update Personal and Management Skills Probate for Accountants R&D Tax Credits Tax Losses Tax on Incorporation Trusts Tax Introduction to PAYE and NI Calculating Personal Tax Introduction to VAT Calculating Trade Profits - Addbacks Capital Allowances - The Basics Capital Allowances - The Next Stage Business Tax - Commencement and Cessation Rules Calculating Corporation Tax Employment Benefits and P11Ds VAT Issues for Accounts Staff 11

12 Options and Prices Focusing on Face to Face Training Pay as you go CPD Season ticket prices 1-5 places places places 57 Practical Workshops From 64 per half day Plus VAT per place Membership Training for your whole team Exceptional value for money Fixed monthly payments Discounts on other products and services Option 3 includes access to ALL training Options 1 and 2 focus on face to face training complemented by online courses Plus VAT Bespoke In-house From one-off events to a complete in-house programme From 1,345 per event Plus VAT Option 1 Option 2 Option 3 CPD Membership Membership 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 Online CPD courses Quarterly online updates Practical Training Workshops (PTWs) Local PTWs Online PTWs Specialist Courses Included in your membership Specialist courses - face to face 25% discount** 25% discount Specialist Conferences 25% discount** 25% discount *** Online specialist courses 25% discount** 25% discount New UK GAAP Transition Library 50% discount 50% discount Other Products and Services Quarterly Audit and Tax Newsletter Discounts on other products and services Discounts on Quorum courses for you and your clients 10% discount 10% discount * 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. 12

13 Focusing on Online Training Options and Prices Membership Online training for your whole team Exceptional value for money Fixed monthly payments Discounts on other products and services Option 6 includes access to ALL online courses Options 4 and 5 focus on core online training needs Plus VAT Option 4 Option 5 Option 6 Online CPD Membership Online Membership Online MembershipPLUS Pay as you go Online CPD/PTW courses Sole Practitioner partners partners or more partners 670 Full PTW Library 250 per firm fee plus 180 per junior member of staff Specialist Online Courses 75 per course for the whole office Plus VAT Fee per firm Fee per partner and senior member of staff* Fee per trainee and junior member of staff* Sole Practitioners Rate**** Included in your membership 57 per place 57 per place 57 per place Local CPD courses CPD Access to notes and slides 12 Online CPD courses Quarterly online updates Practical Training Workshops (PTWs) Local PTWs Online PTWs Specialist Courses 25% discount 25% discount Specialist courses - face to face 25% discount 25% discount Specialist Conferences 25% discount** 25% discount Online specialist courses 50% discount 50% discount New UK GAAP Transition Library Other Products and Services Quarterly Audit and Tax Newsletter 10% discount 10% discount Discounts on other products and services Discounts on Quorum courses for you and your clients ** 25% discount vouchers for places on our specialist courses, conferences and online specialist courses. The number of vouchers will be equal to the number of partners and seniors. *** There will be a 50 charge where lunch is included. **** The definition of a Sole Practitioner is a Partner with no staff members. 13

14 New UK GAAP Transition Library Ensure that you and your entire team is prepared for FRS 102 A library of 31 practical, easy reference e-learning modules covering everything from accounting formats to hedge accounting. Each module includes: background information practical examples FAQs comparisons to current UK GAAP interactive, multiple choice Test your knowledge. Free to Membership PLUS Try for FREE today! Experience it for yourself. Share with your team too. Access for your whole team* Full library Members rate Sole practitioner partners partners 1, partners 2,000 1, partners 3,000 1, or more Contact us All prices subject to VAT. * Access available until 31 Dec See website for 2015 prices. With unlimited access for your whole firm throughout 2016 the modules are available at a time to suit you. For details of ways we can help you with the transition to New UK GAAP visit the website address below. Module titles Scope of New UK and Irish GAAP Reduced Disclosures Concepts and Principles Form and Consolidated and Separate Financial Statements Investment Properties Property, Plant and Equipment Business Combinations and Goodwill Intangible Assets other than Goodwill Operating and Finance Leases Lease Incentives Revenue Recognition including construction contracts Government Grants Borrowing Costs Employee Benefits: short-term Employee Benefits: long-term Income Tax Related Party Disclosures Agriculture Public Benefit Entities Miscellaneous areas Transition: the general approach Transition Options: non current assets Transition Options: other matters Small and Micro-Entities Financial Instruments: Liabilities and equity Basic versus non-basic Initial recognition Subsequent measurement Derecognition Hedge accounting /newukgaap

15 How to Book The booking forms can be found in the middle of the brochure. Online Book online at Send your requests to Phone Call a member of our enrolments team on Post Complete the booking form and return by post to Mercia Group Ltd Best House Grange Business Park Enderby Road Whetstone Leicester LE8 6EP We have found this product invaluable. We especially like that we can dip into the library whenever we need to and it makes transition seem somewhat less daunting. David Gallagher, Technical Director, MHA MacIntyre Hudson The Small Print After processing your course 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 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. Online courses The course will be made available in your firm s online library after which time cancellations will not be accepted. It will be available to view up until the date specified. The content of recorded online courses 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 courses 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. 15

16 CPD Courses Prices Pay as you go 1-5 places 100* per place 6-9 places 63* per place 10+ places 57* per place Bespoke In-House From 1,345* per event All courses are supported by detailed course notes, which serve as a guide during the presentation and a reference document at a later date. All of our speakers are highly experienced first class presenters whether drawn from our internal lecturing team or a pool of external presenters. See pages for outlines. Membership CPD courses and other benefits are included within membership packages payable by monthly direct debit. For options see pages * plus VAT 40+ speakers across our events For more details on our excellent speakers, see page 38. Do you have any questions?... If you would like to discuss the content of any particular course or the suitability for a particular member of staff please call Emily Bailey, Hannah Howe, Kay Sanders or Michelle Bruce on These courses are available online 16

17 CPD Courses Audit and Assurance Update Speaker: David Smith, Mercia Group Ltd 100 plus VAT per place From 57 plus VAT (season ticket) No charge for members This course will provide an update on the most recent changes affecting auditing in the UK. It will consider practical implications for the planning and execution of audit and assurance engagements. The content may change as a result of developments but is likely to include: New UK GAAP and practical audit issues for small and not-small entities Feedback from the main Regulators (QAD/ACCA/ AQR) and the FRC annual report Audit exemption and an update on assurance, including review engagements Continuing problem areas - a reminder (including documentation, substantive analytical procedures, scepticism, estimates and judgements) A summary of recent auditing standards, practice notes and technical releases Recent and likely future developments affecting auditing in the UK (including auditor reporting and guidance on owner managed business audits) Key Issues and Developments in Capital Taxes Speaker: Amanda Fisher, AJF Taxation 100 plus VAT per place From 57 plus VAT (season ticket) No charge for members This course will act as a refresher and update for delegates covering opportunities for tax planning when dealing with their clients, in looking at their current and potential exposure to capital taxes. The course will include a review of recent tax cases and developments to consider when planning, and will include illustrations to make this a practical and informative course. Topics are likely to include: Capital gains tax update Entrepreneurs Relief developments including pitfalls and opportunities Problem areas on other CGT reliefs Inheritance tax update including relevant planning opportunities Risk areas in Business and Agricultural Property Relief Lifetime and death tax planning, considering CGT and IHT CPD Hours: 3 CPD Hours: 3 Leicester 25 Feb (am) 15 Mar Nottingham 23 Feb 9 Mar (am) Derby 9 Mar Northampton 10 Mar (am) Kettering 29 Feb Peterborough 24 Feb Cambridge 2 Mar Duxford 16 Mar Leicester 11 Apr 3 Mar Nottingham 2 Mar (am) 16 Mar Derby 12 Apr Northampton 17 Mar Kettering 7 Mar Peterborough 14 Mar Cambridge 20 Apr Duxford 14 Apr Timings vary according to the venue. See page 7 for details. 17

18 CPD Courses Speaker: Bill Telford, Telford Financial Training 100 plus VAT per place From 57 plus VAT (season ticket) No charge for members Accountancy Update and Current Issues There are significant changes which affect financial reporting under UK GAAP. 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. The content is likely to include: The implementation of new UK GAAP - specifically in FRS 102 The withdrawal of FRSSE (2015) and the implications for small and micro entities Opportunities on transition from old to new GAAP Current developments and issues in International Accounting Standards Accounting and reporting areas where frequent mistakes are discovered Regulatory round-up Practice Guidance and feedback from Professional Regulators Tax Healthcheck for Small Companies Speaker: Mark Morton, Mercia Group Ltd 100 plus VAT per place From 57 plus VAT (season ticket) No charge for members Over recent years there have been a number of changes aimed at avoidance which affect the SME company e.g. loans to participators, corporate partners, etc. There are also more traditional areas of HMRC interest, such as the settlements legislation. This courses aims to cover these key areas of interest. Extraction including changes to dividend taxation Loans and equity finance Loans to shareholders Ensuring Entrepreneurs Relief Recent developments affecting close companies CPD Hours: 3 CPD Hours: 3 Leicester 21 Mar 21 Apr (am & pm) Nottingham 7 Apr (am) 19 Apr (am) Derby 19 Apr Northampton 25 Apr Kettering 6 Apr Peterborough 28 Apr Cambridge 17 Mar Duxford 27 Apr Leicester 26 Apr 5 May (am) Nottingham 28 Apr 4 May (am) Derby 4 May Northampton 12 May (am) Kettering 19 May (am) Peterborough 16 May Cambridge 27 Apr Duxford 10 May Timings vary according to the venue. See page 7 for details. 18

19 CPD Courses Speaker: Pat Nown, Mercia Group Ltd 100 plus VAT per place From 57 plus VAT (season ticket) No charge for members The course will update participants on the latest developments in direct taxes, particularly those that give rise to planning opportunities, and the pitfalls that they and their clients need to avoid. Full coverage will be made of all relevant changes to legislation and HMRC guidance and practice, as well as the most recent case law decisions, in the areas of: Personal Tax Employee Tax National Insurance Business Income Tax Corporation Tax Capital Gains Tax Inheritance Tax Spring Tax Update Life after FRSSE: New UK GAAP for Small and Micro-Entities Speaker: Jeremy Williams, Mercia Group Ltd 100 plus VAT per place From 57 plus VAT (season ticket) No charge for members This course will include: The new standard for micro-entities FRS 105 Advantages and disadvantages of using FRS 105, and the practical impact The new small company accounting and reporting rules Small company accounts under FRSSE 2015 Small company accounts under the revised CA 2006 Small company accounting and reporting requirements under FRS 102, including the use of Fair Values, transitional options and prior period adjustments where accounting policies change Reporting on Small Company Accounts Update on audit exemption and available reporting options for audit exempt companies CPD Hours: 3 CPD Hours: 3 Leicester 15 Jun (am) 26 May (am) Nottingham 16 May 29 Jun (am) Derby 29 Jun Northampton 23 Jun Kettering 26 May Peterborough 24 May Cambridge 17 May Duxford 19 May Leicester 7 Jun 29 Jun (am) Nottingham 22 Jun (am) 6 Jun Derby 9 Jun Northampton 30 Jun (am) Kettering 28 Jun (am) Peterborough 14 Jun Cambridge 15 Jun Duxford 23 Jun Timings vary according to the venue. See page 7 for details. 19

20 CPD Courses Tax, Legal and Accounting Implications of Transactions between a Company and its Directors Speaker: Phil Frost, Mercia Group Ltd 100 plus VAT per place From 57 plus VAT (season ticket) No charge for members Finance Act 2016 Speaker: Mark Morton or Jo Houghton, Mercia Group Ltd 100 plus VAT per place From 57 plus VAT (season ticket) No charge for members This course will use a series of case studies to revise the relevant principles. The object will be to take a number of transactions involving directors and consider in detail the legal and tax consequences and the disclosure requirements. Companies Act 2006 legality of transactions and possible consequences Companies Act 2006 disclosure requirements for advances, credits and guarantees together with the changes for small companies now that abbreviated accounts can no longer be filed. FRS 102 accounting treatment of loans to and from directors whether at a market rate of interest or representing a financial transaction FRS 102 disclosure of transactions and the changes from FRS 8 and the FRSSE Scenarios including Benefits in kind; Directors current accounts; Amounts drawn in advance of remuneration; NIC and PAYE implications 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 topic areas will include: Personal tax Business and corporate tax changes Employee tax Capital taxes changes VAT and SDLT Other legislative changes This course contains little formal lecturing as the focus will be on the case studies. Leicester 21 Jun (am) - Nottingham 14 Jun (am) - Derby 14 Jun CPD Hours: 3 Northampton - Kettering 6 Jun Peterborough 27 Jun Cambridge - Duxford 8 Jun Leicester 21 Sep (am & pm) 6 Sep (am) Nottingham 7 Sep (am) 22 Sep Derby 13 Sep CPD Hours: 3 Northampton 19 Sep Kettering 6 Sep Peterborough 20 Sep Cambridge 27 Sep Duxford 14 Sep Timings vary according to the venue. See page 7 for details. 20

21 CPD Courses Speaker: John Selwood, Revolution Solutions Ltd or Peter Herbert, Insight Training 100 plus VAT per place From 57 plus VAT (season ticket) No charge for members FRS 102: Surviving the Accounting Transition It s crunch time! As the new UK accounting standards start to get used for the first time in the real world, this course aims to help you to help your clients survive the transition. The content may change as a result of developments but is likely to include: An overview of reporting requirements and implementation dates for small and not-small entities reporting under FRS 102 (including Section 1A: Small Entities) Choices and opportunities on transition to the new standards Practical implementation issues New UK GAAP hot topics and first year teething problems Getting the disclosures right VAT Update and Problem Areas Speaker: Dean Wootten 100 plus VAT per place From 57 plus VAT (season ticket) No charge for members VAT is a tax where it is all too easy to get things wrong. Working as it does according to its own rules quite different to those applying to other taxes it is an area where an experienced navigator can be especially helpful in demonstrating how to negotiate the minefield. With this in mind, the aim of this session is to guide delegates through a series of topics of current interest where a correct understanding of the position can make the difference between avoiding the pitfalls and falling into them, or where opportunities exist for the well-informed. The course content will be taken from the following: Any significant legal developments Key VAT cases in the courts and tribunals Changes in HMRC practice Further developments in the penalty regime A selection of topical areas of interest CPD Hours: 3 CPD Hours: 3 Leicester 3 Oct 12 Oct Nottingham 31 Oct 5 Oct (am) Derby 4 Oct Northampton 13 Oct Kettering 6 Oct (am) Peterborough 11 Oct Cambridge 12 Oct Duxford 18 Oct Leicester 2 Nov (am) 17 Nov Nottingham 16 Nov 3 Nov (am) Derby 3 Nov Northampton 7 Nov Kettering 1 Nov (am) Peterborough 10 Nov Cambridge 8 Nov Duxford 9 Nov Timings vary according to the venue. See page 7 for details. 21

22 CPD Courses Topical Tax Issues Charities: Current Issues Speaker: Norman Allison, Mercia Group Ltd 100 plus VAT per place From 57 plus VAT (season ticket) No charge for members 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 Speaker: Peter Herbert, Insight Training 100 plus VAT per place From 57 plus VAT (season ticket) No charge for members This three hour update will cover developments in accounting and auditing for charities as well as topical regulatory issues. for the Autumn 2015 update will include: SORP practical issues faced by accountants and how to resolve them The future and successor of the FRSSE SORP Practical implications of the increase in the charity audit threshold Top tips for a successful independent examination Common issues when auditing charities - a file reviewer s perspective Update on recent Charities Commission guidance and consultations Leicester 10 Nov (am & pm) 29 Nov (am) Nottingham 7 Nov 30 Nov (am) Derby 14 Nov CPD Hours: 3 Northampton 24 Nov (am) Kettering 21 Nov Peterborough 5 Dec Cambridge 16 Nov Duxford 6 Dec Leicester 7 Dec - Nottingham 15 Dec - Derby 8 Dec CPD Hours: 3 Northampton 5 Dec Kettering - Peterborough 23 Nov Cambridge - Duxford 30 Nov Timings vary according to the venue. See page 7 for details. 22

23 Practical Training Workshops Booking Form Please photocopy this form if there is not enough space. Course Title Date Venue Delegate Names Cost

24 CPD Course Booking Form Please photocopy this form if there is not enough space. I would like to book the following courses: Venue Date am/pm (where applicable) No of Places Delegate Names

25 Online Membership Application and Online Course Booking Form Please photocopy this form if there is not enough space. Firm Tel No Address Main Contact Main Online Membership Options - please select Online CPD Membership To purchase individual courses Course Title Cost Online Membership Online MembershipPLUS Fees Online CPD Membership Per firm fee 250 No. of Partners/Managers/Senior staff x 180 Sole Practitioner 360 Online Membership Per firm fee 250

26 Membership Application Form Please photocopy this form if there is not enough space. Firm Address Tel No Main Contact Main Enrolment Contact Enrolment Membership Options - please select CPD Membership Membership MembershipPLUS Fees Staff Names Partners/Principals/ Directors Managers/ Senior Staff (Those for whom CPD courses are relevant) Trainees (Those for whom Practical Training Workshops 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).

27 CPD Membership Per firm fee 150 No. of Partners/Managers/Senior staff x 415 Membership Per firm fee 150 Other Junior Staff (Those for whom Practical Training Workshops are relevant) No. of Partners/Managers/Senior staff x 415 No. of Trainees/Junior staff x 300 Total No. of Staff MembershipPLUS Per firm fee 350 Paying By Credit Card: Visa, Mastercard or Delta Accepted No. of Partners/Managers/Senior staff x 630 Cardholder No No. of Trainees/Junior staff x 300 Security Code Card Expiry Date plus 20% Cardholder Name & Initials TOTAL 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 Group Limited, Best House, Grange Business Park, Enderby Road, Whetstone, Leicester, LE8 6EP t or to enrolments@mercia-group.co.uk Mercia Group Ltd is a company registered in England and Wales with company number Registered office: 6-14 Underwood Street, London N1 7JQ [EAST MIDLANDS]

28 No. of Partners/Managers/Senior staff x 180 No. of Trainees/Junior staff x 180 Online MembershipPLUS Per firm fee 450 No. of Partners/Managers/Senior staff x 370 No. of Trainees/Junior staff x 180 Sole Practitioner 750 Full Online Practical Workshops Library Per firm fee 250 No. of Trainees/Junior Staff x 180 Payment Details Sub total plus 20% TOTAL (Cheque enclosed payable to Mercia Group Ltd) Paying By Credit Card: Visa, Mastercard or Delta Accepted Sub total Cardholder No plus 20% Security Code TOTAL Card Expiry Date Cardholder Name & Initials All staff involved in chargeable work should be included. The definition of a Sole Practitioner is a Partner with no staff members. 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 Address (Inc. Postcode) Please return by or post to the address below Mercia Group Limited, Best House, Grange Business Park, Enderby Road, Whetstone, Leicester, LE8 6EP t or to enrolments@mercia-group.co.uk Mercia Group Ltd is a company registered in England and Wales with company number Registered office: 6-14 Underwood Street, London N1 7JQ [EAST MIDLANDS]

29 Personal Details (Required for all bookings, including members, unless details given on the membership application form) Payment Details Total 57 if 10 or more places booked Firm Address Total 63 if 6-9 places booked Total 100 if 1-5 places booked plus 20% TOTAL (Cheque enclosed payable to Mercia Group Ltd) Tel No Contact Name Paying By Credit Card: Visa, Mastercard or Delta Accepted Cardholder No Security Code Card Expiry Date Cardholder Name & Initials Cardholder Address (Inc. Postcode) Please return by or post to the address below Mercia Group Limited, Best House, Grange Business Park, Enderby Road, Whetstone, Leicester, LE8 6EP t or to enrolments@mercia-group.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 Group Ltd is a company registered in England and Wales with company number Registered office: 6-14 Underwood Street, London N1 7JQ [EAST MIDLANDS]

30 Personal Details (Required for all bookings, including members, unless details given opposite) Payment Details There is no need to complete the following details if applying for membership or membershipplus. Firm Sub total Address plus 20% TOTAL (Cheque enclosed payable to Mercia Group Ltd) Tel No Paying By Credit Card: Visa, Mastercard or Delta Accepted Cardholder No Contact Name Security Code Card Expiry Date Cardholder Name & Initials Cardholder Address (Inc. Postcode) Please return by or post to the address below Mercia Group Limited, Best House, Grange Business Park, Enderby Road, Whetstone, Leicester, LE8 6EP t or to enrolments@mercia-group.co.uk you can also book online at If you have any queries or would like to discuss your training needs please contact Kay Sanders on or kay.sanders@mercia-group.co.uk 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 Group Ltd is a company registered in England and Wales with company number Registered office: 6-14 Underwood Street, London N1 7JQ [EAST MIDLANDS]

31 In-House Training We can deliver bespoke courses tailored for your needs. CPD Courses and/ or Practical Workshops Best utilisation of your team Chosen by you Experienced speakers Current popular topics include: Finance Act FRS 102 FCA How to Audit Management and Personal Skills At your offices or a venue of your choice Aimed at a range of staff Firm Branding Auto Enrolment Charities LLPs Bookkeeping Mercia presented a seminar introducing the upcoming changes to accounting standards to a group of our staff and clients. They spent a lot of time understanding what we wanted to achieve from this seminar and presented an excellent, informative summary of the relevant information. This provided our staff with the much needed training and our clients with an idea of how their accounts would be impacted. We will be rolling out a new series of seminars using Mercia on the back of the success of this one. Lee Baker, Wenn Townsend As accountants we have been living and breathing F RS 102 for what seems an eternity, now that it s pretty much upon us, we identified a need for all this theory to be put into practice. Whilst attending another F RS 102 update would have been fine, we were given the option by Mercia to have our own In-House course. This proved to be the best investment we have made, in being able to practically deal with current auditing issues and specifically F RS 102. It turned all that theory into a practical day of relating the various issues surrounding F RS 102 against real life clients and they were actually our clients. With it being just our team it also facilitated a more open and general discussion amongst the team about issues that they were coming across whilst on site, something you just can t replicate at a general update. I would strongly recommend making the investment in an In House course purely on the basis of giving the audit team access to a Mercia lecturer who can deal with any queries they have in the comfort of their own office and specifically relating to their clients. David Fort, Haines Watts Bespoke In-House Training From 1,345* per half day 10% Discount is available for members (excluding CPD/online CPD membership) *plus VAT and travel expenses. For further information please call Emily Bailey on

32 Practical Training Workshops There are three good reasons why you should commit to training all of your staff: New starters will be immediately effective in the office On the job training time is kept to a minimum Senior staff can concentrate on chargeable work Our workshops are designed to 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 courses that best suit your firm and staff needs. Bookkeeping Accounting Auditing Taxation of Businesses Taxation of Individuals Refreshers Something for Everyone Case studies and discussion exercises are used to ensure participants have the opportunity to practice the new skills they are taught. We limit the number of participants to ensure the necessary low participant to tutor ratio and the performance of all participants is monitored and a brief report submitted to the training partner. See pages for outlines of face to face workshops and relevant online workshops available. Prices Pay as you go - face to face From 64* per half day per place From 128* per full day per place Pay as you go - online Individual workshops from 75* based on the number of partners within the firm Full workshop library from 250* per firm plus 180* per junior member of staff See pages for more information. Membership Workshops are included in some membership packages. For options see pages * plus VAT Do you have any questions?... If you would like to discuss the content of any particular course or the suitability for a particular member of staff please call Emily Bailey, Hannah Howe, Kay Sanders or Michelle Bruce on

33 Practical Training Workshops - Bookkeeping Face to Face Bookkeeping: The Principles Bookkeeping: The Next Stage 128 plus VAT per place No charge for members (except CPD members) 128 plus VAT per place No charge for members (except CPD members) See pages 8 and 9 for course dates and locations 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 T-accounts Record cash and credit transactions Extract a trial balance Preparation of a profit and loss account and balance sheet 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 period-end adjustments. Participants will be introduced to: Accruals Prepayments Bad debts Depreciation Fixed asset disposals Stock CPD Hours : 6 CPD Hours : 6 The following interactive bookkeeping workshops are also available online Bookkeeping: The Principles Bookkeeping: The Next Stage The complete library of interactive workshops is included in all memberships (excl CPD/online CPD membership). Non-members can purchase the library or individual workshops. See pages 10 and 11 for more information. 25

34 Bookkeeping - Practical Training Workshops Face to Face Bookkeeping Case Study Who should attend 256 plus VAT per place No charge for members (except CPD members) See pages 8 and 9 for course dates and locations 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 paying-in 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 period-end 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 CPD Hours : 12 The following interactive bookkeeping workshops are also available online Bookkeeping: The Principles Bookkeeping: The Next Stage The complete library of interactive workshops is included in all memberships (excl CPD/online CPD membership). Non-members can purchase the library or individual workshops. See pages 10 and 11 for more information. 26

35 Practical Training Workshops - Accounting Face to Face Preparing and Finalising Accounts 128 plus VAT per place No charge for members (except CPD members) Practical Accounting Problems 128 plus VAT per place No charge for members (except CPD members) See pages 8 and 9 for course dates and locations Who should attend The course is suitable for anyone who has knowledge of the principles of bookkeeping and has been involved in accounts preparation assignments for between 3 and 9 months. The course is intended to ensure any basic problems or misunderstandings are eliminated at an early stage and give a complete overview of preparing and finalising accounts from start to finish. Most of the day revolves around a case study incorporating both individual and group work where participants will develop skills in: Producing a set of accounts from source records, together with supporting working papers Interpreting accounts, including the identification of problem areas Interviewing clients in order to gain information and resolve queries Establishing the journals required to finalise a set of accounts and completing a final sense check of the accounts Who should attend The course will be beneficial for staff who have been involved with the preparation of company accounts for between 18 and 36 months and wish to gain exposure to common problems with completeness and adequacy of disclosure. The course consists of a mixture of formal lecturing, case studies and discussions designed to highlight a range of common disclosure and accounting errors in company accounts. This can be especially prevalent where there are changes in company law and accounting standards or where the company undertakes a transaction. The course also covers: Companies Act and FRS 102 disclosure requirements Small company exemptions and the FRSSE (2015) Provisions and contingencies Director disclosures and other related party disclosures Financial instruments Substance over form (Revenue Recognition, Leases) CPD Hours : 6 CPD Hours : 6 The following interactive accounting workshops are also available online Preparing Company Accounts Company Size Issues Fraud and the Accountant Related Parties The complete library of interactive workshops is included in all memberships (excl CPD/online CPD membership). Non-members can purchase the library or individual workshops. See pages 10 and 11 for more information. 27

36 Auditing - Practical Training Workshops Face to Face How to Audit: An Introduction Who should attend 64 plus VAT per place No charge for members (except CPD members) See pages 8 and 9 for course dates and locations The course is an essential introduction to the purpose and principles of auditing and is suitable for anyone who has recently become involved in auditing and has at least 3 months in the profession. Knowledge of the principles of bookkeeping is assumed. The course will include a mixture of lecturing, discussions and exercises answering the questions; What is an audit? And why are audits conducted? The course will provide an overview of the audit process discussing the requirements of the International Standards on Auditing (UK and Ireland) and the key aspects of: Planning, controlling and recording Accounting systems and internal controls Audit evidence (including how to gather and record it) Reporting Ethical aspects of auditor independence and integrity CPD Hours : 3 The following interactive audit workshops are also available online How to Audit: An Introduction Understanding Analytical Procedures Auditing Accounting Estimates Fraud and the Accountant Related Parties The complete library of interactive workshops is included in all memberships (excl CPD/online CPD membership). Non-members can purchase the library or individual workshops. See pages 10 and 11 for more information. 28

37 Practical Training Workshops - Auditing Face to Face How to Audit: Case Study 320 plus VAT per place No charge for members (except CPD members) See pages 8 and 9 for course dates and locations Who should attend This 2.5 day course is designed to put theory into practice for anyone who has recently become involved in audit and has at least 3 months in the profession. Equally the course is also suitable for anyone wishing to revise basic techniques and learn about current auditing methodologies. It builds on the theory covered in How to Audit: An Introduction and knowledge of the principles of bookkeeping is assumed. Participants will work through examples and practical work based on a case study. This will include reviewing source documentation, gathering sufficient audit evidence and performing testing to meet audit objectives across the key audit areas of: Bank and Cash Debtors Creditors Fixed Assets Stock CPD Hours : 15 The following interactive audit workshops are also available online How to Audit: An Introduction Understanding Analytical Procedures Auditing Accounting Estimates Fraud and the Accountant Related Parties The complete library of interactive workshops is included in all memberships (excl CPD/online CPD membership). Non-members can purchase the library or individual workshops. See pages 10 and 11 for more information. 29

38 Auditing - Practical Training Workshops Face to Face How to Audit: The Next Stage Practical Auditing Problems 128 plus VAT per place No charge for members (except CPD members) 128 plus VAT per place No charge for members (except CPD members) See pages 8 and 9 for course dates and locations Who should attend The course is aimed at those who already have a basic understanding of the main auditing concepts and are starting to get involved in more complex areas. It may also be of use if you have had a break from auditing and are in need of a refresher. The course will use case studies and exercises throughout and will cover: General overview and revision of International Standards on Auditing (UK and Ireland) and Ethical Standards Planning processes including: appointment, risk assessment procedures and audit approach Fieldwork, primarily focusing on the profit and loss account and testing approaches such as tests of control, analytical procedures and other substantive tests Completion process Who should attend The course will be suitable for audit assistants and seniors who have responsibility for preparing audit files up to manager review stage, and will generally be appropriate for those who have completed between 12 and 36 months in the profession. While many areas of audit fieldwork are routine, this course will cover the common weaknesses encountered in more complex or unusual cases as well as the methods and techniques to be employed to prove particular assertions. The course consists of a mixture of formal lecturing, case studies and discussions designed to highlight a range of common problem audit areas such as: Causes of inefficiency within audit fieldwork Demonstrating professional scepticism Fixed assets (including intangible, investments and impairment reviews) Stock and work in progress Income recognition and completeness of income testing Related party transactions and directors benefits Provisions and laws and regulations Going concern and subsequent events CPD Hours : 6 CPD Hours : 6 The following interactive audit workshops are also available online How to Audit: An Introduction Understanding Analytical Procedures Auditing Accounting Estimates Fraud and the Accountant Related Parties The complete library of interactive workshops is included in all memberships (excl CPD/online CPD membership). Non-members can purchase the library or individual workshops. See pages 10 and 11 for more information. 30

39 Practical Training Workshops - Taxation of Businesses Face to Face Taxation of Businesses 1 Taxation of Businesses plus VAT per place No charge for members (except CPD members) 64 plus VAT per place No charge for members (except CPD members) See pages 8 and 9 for course dates and locations Who should attend This course will be suitable for those who have between 3 and 15 months experience in the profession, are familiar with a set of accounts and have little or no existing tax knowledge in this area. It will not normally be suitable for those participants who are studying and have sat their first professional tax exam. With the use of case studies throughout participants will become familiar with the basic rules governing the calculation of taxable profits for a self-employed client and a company including: General principles of allowable/disallowable expenditure Calculation of plant and machinery capital allowances Trading income computations Who should attend This course is aimed at staff who have worked between 12 and 24 months in the profession and require a better understanding of the calculation of taxable profits for both the unincorporated and corporate client. It builds on the theory covered in Taxation of Businesses 1 and knowledge of trading profits and capital allowances is assumed. With the use of case studies throughout, participants will gain an understanding of: Opening and closing year rules for the unincorporated Loss reliefs Basic charging provisions for a company - calculation of total taxable profits and augmented profits The implications of overdrawn directors loan accounts CPD Hours : 6 CPD Hours : 3 The following interactive taxation workshops are also available online Calculating Trade Profits - Addbacks Capital Allowances - The Basics Capital Allowances - The Next Stage Business Tax - Commencement and Cessation Rules Calculating Corporation Tax Introduction to PAYE and NI Employment Benefits and P11Ds Introduction to VAT VAT Issues for Accounts Staff The complete library of interactive workshops is included in all memberships (excl CPD/online CPD membership). Non-members can purchase the library or individual workshops. See pages 10 and 11 for more information. 31

40 Taxation of Businesses - Practical Training Workshops Face to Face Understanding Capital Allowances 64 plus VAT per place No charge for members (except CPD members) Employment Benefits and P11Ds 64 plus VAT per place No charge for members (except CPD members) See pages 8 and 9 for course dates and locations Who should attend This course is suitable for participants who have worked between 12 and 24 months in the profession and who have a basic knowledge of capital allowances and experience of completing tax computations for corporate and unincorporated clients. This course reviews capital allowance principles, including a look at some of the key areas. Using case studies throughout, this course looks at: Assets and expenditure qualifying for capital allowances Computation of capital allowances including: Annual Investment Allowance considerations Short and long life assets Cars Who should attend This course is suitable for participants who have worked between 12 and 24 months in the profession and have little or no knowledge of employment benefits and P11D completion. This course aims to familiarise participants with the calculation of common benefits together with the tax and NI implications. Using case studies and examples this course looks at: Calculation and treatment of the main benefits e.g. company cars, beneficial loans, reimbursed expenses National insurance PAYE settlement agreements Administration and penalties CPD Hours : 3 CPD Hours : 3 The following interactive taxation workshops are also available online Calculating Trade Profits - Addbacks Capital Allowances - The Basics Capital Allowances - The Next Stage Business Tax - Commencement and Cessation Rules Calculating Corporation Tax Introduction to PAYE and NI Employment Benefits and P11Ds Introduction to VAT VAT Issues for Accounts Staff The complete library of interactive workshops is included in all memberships (excl CPD/online CPD membership). Non-members can purchase the library or individual workshops. See pages 10 and 11 for more information. 32

41 Practical Training Workshops - Taxation of Businesses Face to Face Introduction to VAT VAT Issues for Accounts Staff 64 plus VAT per place No charge for members (except CPD members) 64 plus VAT per place No charge for members (except CPD members) See pages 8 and 9 for course dates and locations 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 and completion of a VAT return this course aims to familiarise participants with basic areas of VAT including: Scope of VAT Accounting for VAT The VAT return Who should attend This course is suitable for participants who have been in practice for between 24 and 36 months who have a basic understanding of VAT. This course provides participants with knowledge to deal confidently with day to day VAT issues. Through the use of case studies and quizzes the course highlights some of the key areas people get wrong when completing or reviewing their clients VAT records including: Review of day to day issues, such as credit notes, bad debts, part exchanges, entertaining costs, vehicles and related expenses Review alternative VAT schemes, such as flat rate and cash accounting CPD Hours : 3 CPD Hours : 3 The following interactive taxation workshops are also available online Calculating Trade Profits - Addbacks Capital Allowances - The Basics Capital Allowances - The Next Stage Business Tax - Commencement and Cessation Rules Calculating Corporation Tax Introduction to PAYE and NI Employment Benefits and P11Ds Introduction to VAT VAT Issues for Accounts Staff The complete library of interactive workshops is included in all memberships (excl CPD/online CPD membership). Non-members can purchase the library or individual workshops. See pages 10 and 11 for more information. 33

42 Taxation of Individuals - Practical Training Workshops Face to Face Introduction to Taxation of Individuals Who should attend 128 plus VAT per place No charge for members (except CPD members) See pages 8 and 9 for course dates and locations This course is suitable for those participants who have worked between 3 and 15 months in the profession and have little or no existing tax knowledge in this area. It will not normally be suitable for those participants who are studying and have sat their first professional tax exam. By the end of the course participants will be familiar with the basic principles of calculating an individual s income tax liability including the areas of: Reviewing the different sources of income Determination of tax credits/tax deducted at source Tax rates and allowances Income tax computations and payment National insurance contributions CPD Hours : 6 The following interactive taxation workshop is also available online Calculating Personal Tax The complete library of interactive workshops is included in all memberships (excl CPD/online CPD membership). Non-members can purchase the library or individual workshops. See pages 10 and 11 for more information. 34

43 Practical Training Workshops - Refreshers Face to Face The Audit & Accountancy Update / Refresher 128 plus VAT per place No charge for members (except CPD members) General Tax Update for Accounts Staff 128 plus VAT per place No charge for members (except CPD members) See pages 8 and 9 for course dates and locations Who should attend The course will be essential for those who need to keep their technical knowledge up to date (semi-senior level and above) who would value a practical update and refresher of both auditing and accounting. At the end of the course participants will be aware of the current position and common areas of difficulty encountered in auditing and accounting. The programme will be changed annually, thus enabling participants to attend in consecutive years, and will cover topical and emerging issues such as: Recent changes to Accounting Standards Other financial reporting and regulatory changes e.g. changes to Company Law Common accounting problems and developments in specialist areas Common audit file review issues and ISA+ requirements Audit exemption Ethical standards Who should attend Audit and accounts staff who have a good working knowledge of the main taxes and who have already attended other practical training workshops and wish to be kept up to date with the recent legislative changes. This course is NOT intended for anyone who has attended the CPD Finance Act session. By the end of the course staff will have been given an overview of recent changes in legislation in particular those areas relevant to accounts staff. With the use of case study questions the course will illustrate current topical issues and review recent developments under the following headings: Business and corporate tax Personal tax Employment issues Capital taxes Administration and other taxes CPD Hours : 6 CPD Hours : 6 35

44 Something for Everyone - Practical Training Workshops Face to Face Professional Skills: Making the Right Start with Colleagues and Clients 64 plus VAT per place No charge for members (except CPD members) Professional Skills: Managing Yourself 128 plus VAT per place No charge for members (except CPD members) See pages 8 and 9 for course dates and locations 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 Who should attend This course is aimed at staff that have been working for 1 to 2 years and are starting to take more responsibility for their own workload and more interaction with clients. As pressures on time and workloads increase it is vital to appreciate the importance of good time management. With a mixture of group discussions, exercises and role plays this course is designed to help people make the transition from a junior to semi-senior role. This course will cover: The importance of good time management and organisation skills Prioritisation of task with reference to importance and urgency Using assertive behaviour to handle situations and how to say no when necessary The importance of good written communication CPD Hours : 3 CPD Hours : 6 The following interactive workshop is also available online Introduction to Money Laundering The complete library of interactive workshops is included in all memberships (excl CPD/online CPD membership). Non-members can purchase the library or individual workshops. See pages 10 and 11 for more information. 36

45 Practical Training Workshops - Something for Everyone Face to Face Professional Skills: Managing Others 128 plus VAT per place No charge for members (except CPD members) Excel 2010: Short Cuts, Formulae and Presentation 158 plus VAT per place 30 for members (except CPD members) See pages 8 and 9 for course dates and locations Who should attend This course is aimed at staff who have been working for 3 to 4 years and are starting to take responsibility for more junior colleagues, who have increasing exposure to clients and have to deal with a variety of situations. This highly interactive course explores the qualities of a good senior and equips participants with the skills they will need through a mixture of group discussions, exercises and role plays. This course will cover: Acting as a role model and mentor for junior colleagues What makes an effective briefing Delegation and feedback Working as part of a team Handling difficult situations with colleagues and clients Who should attend This course will benefit all staff who wish to expand their Excel knowledge, improve their Excel productivity or need a refresher in Excel. This course covers a variety of useful Excel features selected with the aim to increase productivity and introduce some of the more advanced Excel functions, such as: Refresher of short cuts and other speed tips Essentials; including Relative, Absolute and mixed cells and rounding / precision Range names Formulae; including IF, SUMIF and Vlookup Conditional formatting Data Validation Database and Pivot Table tools Presentation; including custom headers/footers or number formats and charts Numbers limited to 12 participants CPD Hours : 6 CPD Hours : 6 The following interactive workshop is also available online Introduction to Money Laundering The complete library of interactive workshops is included in all memberships (excl CPD/online CPD membership). Non-members can purchase the library or individual workshops. See pages 10 and 11 for more information. 37

46 CPD speaker profiles Norman Allison FCCA Before returning to Mercia Norman was a Senior Tax Manager at Target in the heart of the City of London dealing with the tax affairs for a number of High Net Worth clients. Prior to that he was with H&R Block Inc for nearly 10 years dealing with the tax affairs of a wide range of clients and managing a national project with Barclays Bank as well as presenting throughout Eastern Europe. Amanda Fisher CTA ATT TEP Amanda began her career with HM Revenue and Customs and later moved over into practice and qualified with Grant Thornton, where she gained considerable experience dealing with private tax clients and their trusts and estates. Since becoming self employed in 2004, Amanda continues to build her own tax and accountancy practice of private clients and lecture. Phil Frost BA ACA 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 as well as specialising in charity and property accounting and International Accounting Standards. Peter Herbert BSc FCA Peter qualified as a Chartered Accountant with an international accountancy firm before moving in to industry. He writes and presents technical updates for national firms of accountants and qualified accountants of private and listed companies. Peter specialises in financial reporting, auditing and practice regulation, and regularly carries out compliance reviews for firms of accountants. Jo Houghton ACA CTA Jo trained and qualified with Coopers and Lybrand in Business Services and then moved into Corporate Tax. After leaving Coopers she spent several years working in industry in the tax department of a large multi-national group before moving back into practice at PwC. In the later years of her time at PwC Jo worked in the tax section of the national training department. She is also a Qualified Teacher. 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. John Selwood ACA John is a chartered accountant and independent training consultant. He lectures on money laundering, auditing and financial reporting. He also writes technical material for publishers. Previously, he has been the technical partner for a top thirty firm of accountants and head of CharterGroup the accountancy network. David Smith FCCA Prior to joining Mercia in 2010, David managed a varied portfolio of audit and accounts clients at Grant Thornton. In addition to his lecturing commitments, he is editor of the Mercia Audit Manual, chair of Mercia s Audit Manual Committee and responsible for the Mercia Academies Specialist Assignment Manual. Bill Telford BA FCA Bill runs Telford Financial Training but for ten years prior to that was a partner in Baker Tilly, responsible for their national training programme. Bill is an experienced trainer with many years of experience on the CPD circuit. Jeremy Williams ACA Jeremy joined Mercia in 2000 as an audit and accounts lecturer, having qualified with KPMG in Leicester. As well as lecturing on a wide variety of audit and accounting topics, Jeremy is responsible for FCA-related products as well as providing technical support and developing our online PTW courses. Dean Wootten FCA CTA 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. Mark Morton BA CTA ATT Mark joined HMRC in 1989 and undertook their full training exams. In 1996 he was made Deputy District Inspector for the Derby area and had detailed experience of all types of Revenue enquiries. Mark joined Mercia as an experienced lecturer and now provides a wide variety of CPD training around the country. He is also a well known contributor to professional publications and provides technical consultancy to the accountancy profession. 38

47 Very relevant and useful course. Very enjoyable. Brilliant tutor - made course very interesting! Shalane Walker, Auker Rhodes Professional Services LLP about the Bookkeeping courses including The Principles, The Next Stage and the Case Study Very useful. Very good delivery. Focused on relevant/key issues. M Firbank, Cooper Parry about the Gearing Up For The New FRS course Very practical, concise and well presented. Keith McManus, McGuire & Farry Chartered Certified Accountants about the online practical workshop Company Size Issues The course was exemplary! Very pleased with this course and the others I have recently attended. Oliver Read, James Todd & Co about the SRA Accounts Rules Workshop 39

48 Meet The Teams We have experienced lecturers and technical consultants, a dedicated administration team and an innovative design and marketing support team. And all these teams wouldn t be able to function without our small but valuable accounts and IT teams. Directors Nicola Hurley Managing Director Wayne Watson Director of Business Development Emily Bailey Director of Training Technical Team Andrew Güntert Audit Team Andrew Paul Audit Team Belinda Auchimowicz Audit Team David Smith Audit Team David Southern Audit Team Felicity Beale Training Team Hannah Howe Training Team Jenny Faulkner Audit Team Jeremy Williams Audit Team Jo Houghton Tax Team John Sharkey Training Team Julie Bowles Audit Team Kay Sanders Training Team Kris Taylor Audit Team Mark Morton Tax Team Michael Siviter Tax Team Michelle Bruce Training Team Mike Rees IT Team Norman Allison Tax Team Pat Nown Tax Team Phil Frost Audit Team Phil Williams Tax Team Sally Hutchings Audit Team Shan Hughes Tax Team 40

49 Training Admin Team Our excellent training admin team are dedicated to providing a high quality service to all of our clients. The team is led by our Training Event Managers (Emily, Hannah, Kay and Michelle), who are all qualified accountants and together with the rest of the team look after everything from planning events to taking bookings and printing course material. Whether you have a query about a course, want us to tailor a course specifically for your practice, need guidance on using online courses or to discuss which membership is best for you, they re here to help you! Design & Marketing Support Team Our Design and Marketing Support teams are dedicated to providing the tools to help you to market your practice effectively. Led by Matt Green, Liz Hardy and Dave Goodyear the team have years of experience assisting the accountancy profession! If you are looking for a new website for your practice, a new logo and branding or products to inform your clients of accountancy and tax changes, they can help. Our design team also create all of our own publications and marketing literature. Support Teams Made up of accounts, IT and marketing staff, our support teams are a real asset to Mercia. Our efficient accounts team will deal with any of your accounts queries and the IT team keep our systems running smoothly using the latest technologies; as well as supporting the rest of the teams here. They can also provide useful support to you on accessing your online library and making sure our website continues to develop. Last but not least are the marketing team who take responsibility for marketing our products and services, maintaining a strong online presence including blogs, tweets and our monthly Newswire that help to keep you informed. 41

50 Support your practice Whether you need an audit or compliance manual, a file review or would like practical advice from our experienced team, we are here to help. Audit and Specialist Manuals Our audit and specialist manuals provide you with all of the guidance and documentation needed to undertake a range of assignments from statutory audit to independent examination to reporting on clients money plus much more. Academies Charities Clubs Property Professionals FCA - Designated Investment Firms FCA - Mortgage and General Insurance Intermediaries Limited Companies Audit, Audit Exempt and Assurance Limited Liability Partnerships Pension Schemes Registered Social Housing Providers Societies and Community Interest Companies Solicitors Accounts Rules includes engagement letters, example reports, pro-forma accounts, disclosure checklists and detailed work programmes. Specialist Assignment Manuals from 205* plus VAT. Annual subscription fees from 68* plus VAT. Limited Companies Audit Manual from 260* plus VAT. Annual subscription fees from 150* plus VAT. Any questions Paperless versions also available visit /TechnicalManuals Compliance Manuals Our compliance manuals help take the worry out of compliance, providing you with guidance and documentation to help ensure that your practice remains up to date and compliant with legislation, regulation and best practice. Practice Assurance Money Laundering DPB Investment Business Compliance Manuals from 135* plus VAT. Annual subscription fees from 68* plus VAT. visit / TechnicalManuals Audit File Reviews We can provide both audit file reviews and reviews of regulatory compliance within your firm. All information is sent via our own online secure document exchange system which also facilitates easy transfer of electronic audit files. All reviews include a written report and a debrief meeting summarising the key findings and recommendations. These are provided by the reviewers by either telephone, in person at your office or by way of video conferencing. Prices from 350* plus VAT per single entity audit assignment. visit / ComplianceReviews If you would like to discuss any of our audit and accountancy or compliance technical manuals in more detail or have ideas about other ways in which we can help, please contact Belinda Auchimowicz at belinda.auchimowicz@mercia-group.co.uk or call her on * Less 10% discount for members (see pages Excludes CPD/online CPD members.) 42

51 Promote your services We provide a range of time-saving, cost-effective solutions to market your practice, whatever your internal resource and expertise. Client Communications Client Newsletters It is important to keep in touch with your clients on a regular basis. To help you, we produce a quarterly client newsletter, detailed briefings, and a monthly business newswire. Printed and digital formats are available. Client Letters Client letters are produced in response to what is happening in the business world. Once purchased you are entitled to unlimited usage to send in the post or by . They also make ideal content for your website. Client Factsheets Relevant and useful information with up-to-date content - there are over 80 titles in areas such as general business, tax and pensions. visit / Promote TaxApps A personalised TaxApp for your practice is an excellent tool to communicate with your clients in today s mobile environment. TaxApp LITE and TaxApp PLUS options available. Prices from 750* plus VAT. visit / TaxApp Websites Responsive, cutting edge websites for accountants, viewable across all modern devices. We specialise in designing and building websites for accountancy firms. Our solution combines modern designs, first-class content and cutting-edge technology with excellent value for money. For just 99 plus VAT per month, and no set up fee, we can work with you to deliver an enviable mobile responsive website for your practice. visit /Websites Budget and Tax Rates Products Budget summaries and tax rates that are concise and easy to understand, written with your clients in mind by our in-house team of renowned tax lecturers and technical consultants. Our product range includes: 16 page A4 and A5 printed summaries Tax Rates cards in choice of three sizes PDF and HTML summaries visit /Budget Any questions If you are not sure which products would best suit your objectives, have any queries or special requirements please our Marketing Support Team at marketing.support@merciagroup.co.uk or call them on * Less 10% discount for members (see pages Excludes CPD/online CPD members.) 43

52 Hilton Hotel, East Midlands Sean McCann, Peters Elworthy & Moore 50 for MembershipPLUS 25% Discount for Members Grange St Paul s Hotel, London David Williams, Watts Gregory LLP De Vere Holborn Bars, London Hilton National, East Midlands 50 for MembershipPLUS 25% Discount for Members Rachel Morgan, UHY Hacker Young 50 for MembershipPLUS 25% Discount for Members The Strand Palace Hotel 25% Discount for Members 50 for MembershipPLUS clients (including lunch) plus VAT per person 25% Discount for Members 50 for MembershipPLUS Nick Holmes, Darnells Healthcare Hilton National, East Midlands (including lunch) plus VAT per person 50 for MembershipPLUS 25% Discount for Members Specialist one day conferences A range of essential conferences which focus on specialist areas in more detail. Gain a wider appreciation of the factors affecting your clients. /conferences Solicitors Conference Charities Conference OMB Tax Conference An update from the SRA Hot Topics in Charity Accounting An Update From the Charity Commission R&D Tax Relief Accounts Rules Update VAT Tips and Traps Entrepreneurs Relief: Acquiring Distressed Law Firms Direct Taxes Practical Problems Cyber Security and PII Reporting the Pay of Senior Staff Capital Allowances and A Charity Practitioner s Property SRA Authorisation - the Structures Perspective Reorganisations - What A Practical Insight from Your Client Academies Update Farming PLUS get your questions Works for OMBs? answered by our panel of speakers in our Providing Shares to Best solicitors Conference Q&A session Conference conference that I Employees have attended. For Accountants with Clients in the Farming Sector An EFA Update Great all round New UK GAAP for Academies Very good course on the The State of the Industry conference. academy Pa ck ed wit h Capital Taxes A Pensions Update great stuff. sector! Farm Business Structures VAT: Claims, and HMRC Checks Accounting for Farmers A Legal Update SDLT A Perfect Financial Storm Financing the Farm Business London 4 March 2015 The Midlands PLUS London The Multi-Academy Trust Challenge Hear from a farmer about 20 May May 2015 The Midlands 10 March 2015 how you can add value. Full Day Conference 299 Full Day Conference 299 (including lunch) plus VAT per person Full Day Conference 299 (including lunch) plus VAT per person Good mix of varied subject areas in the sector. Nicki Shipley, Smailes Goldie Healthcare Conference Good range of topics very releva nt to current issues. For Accountants with Clients in the Healthcare Sector Contract Changes GP Practice Mergers and Acquisitions Where are we on Incorporation? Dental Sector Update NHS Pensions Property Issues Very impressed overa ll. London 10 September 2015 Full Day Conference 305 (including lunch) plus VAT per person The Midlands 22 September 2015 Huntingdon 3 November 2015 Bristol 10 November 2015 Carlisle 3 March 2016 Full Day Conference 305 (including lunch) plus VAT The Midlands 17 June 2015 Full Day Conference 299 Specialist courses The programmes are designed to provide you with a selection of highly topical and specialist courses. /specialist Acting in Niche Areas Academies: Audit and Accounts Update Acting for FCA Clients: A Refresher Acting for General Insurance & Mortgage Brokers Property Professionals: Acting for Estate Agents and Managing Agents Solicitors Accounts Rules Update SRA Accounts Rules Workshop Specialist Accounting & Audit Courses to help you work more effectively An Introduction to Tax Accounting Under FRS 102 An Introduction to the Audit Manual Audit Manual Refresher LLP Accounts - Current Issues and Refresher Managing Audit Assignments - The Planning Aspects Money Laundering Update Small Company Accounting and Reporting and Beyond! prices from plus VAT 108 Specialist IT Courses Excel Formulae Fundamentals Excel Smarter Not Harder Sage 50 Accounts - Smarter Not Harder Word Getting More out of Word 145 plus VAT Tax Courses Auto Enrolment Workshop Back to Basics: Inheritance Tax Tax Reliefs for SMEs VAT and EU Trade prices from 108 plus VAT prices from 108 plus VAT No responsibility for loss occasioned to any person acting or refraining from action as a result of the material in these notes can be accepted by the authors or company. Mercia Group Ltd, Best House, Grange Business Park, Enderby Road, Whetstone, Leicester LE8 6EP t f enquiries@mercia-group.co.uk Mercia Group Ltd is a company registered in England and Wales with company number Registered Office: 6-14 Underwood Street London N1 7JQ