Tax Webinars

Quorum Training webinars are in association with Mercia incorporating SWAT and available on a individual or group purchase. 

Whether you want to top-up your CPD, want to provide training for new starters or brush up on your knowledge, our range of on-demand courses give you access to training whenever and wherever it suits you

An individual purchase can deliver one hour of CPD training for just £70+VAT, a course credit package delivers this far more cost-effectively.

You can enjoy the following benefits:

  • Watch the archived webinars, anytime you like, for up to 12 months.
  • CPD Certificate of completion.
  • New and Refreshed content updated regularly.
  • Available on your desktop, laptop, tablet computer or mobile.
  • Cost-effective discounts available for group bookings.
  • The latest developments, delivered by leading experts.
  • Trustworthy – delivered by the Mercia Group who are the leading provider of CPD training to qualified accountants.

Construction Industry Tax- An Update Key Points

This course will cover the key points concerning: The CIS tax responsibilities of both the contractor and subcontractor under the current CIS regime The 2020 changes to the construction industry tax regime Verification and the steps contractors have to take The dealings the contractor will have with HMRC The monthly CIS return: its completion and filing The impact on the subcontractor How to reclaim CIS deductions under the new regime Is the subcontractor really self-employed? Current problems facing contractors and subcontractors What really are construction operations Who are within the scheme and who are not Case studies CIS penalties Current IR35 issues facing the construction industry Revenue press releases and guidance Practical CIS planning The new CIS VAT domestic reverse charge General overview

Corporation Tax – Six Monthly Update (Spring)

This course will consider both corporation tax and issues for employers. Content Recent legislative changes and relevant case law Consultations that may affect the tax liability of the company HMRC pronouncements and their potential impact

International Personal Tax Fundamentals – Domicile

This course will consider International Personal Tax fundamentals and the significant changes affecting the taxation of internationally mobile individuals that 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 primarily in Finance Act 2017 (2) and effective from 6 April 2017. This particular session focuses on all matters domicile and will examine the key elements of these developments as well as ensuring that you are equipped with the fundamentals required when dealing with non-UK domiciled clients. There is a separate session which focuses on Residence. Content will include: Types of domicile and significance UK tax treatment of non-UK domiciles Income tax implications including Employment Income Remittance Basis CGT implications IHT implications

International Personal Tax Fundamentals – Residence

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 primarily in Finance Act 2017 (2) and effective from 6 April 2017. This is considered in a separate session on Domicile. This session focuses on ‘residence’ and will examine the detailed workings of the Statutory Residence Test as well as the significance of residence for tax. In addition, recent CGT developments for non-UK residents will be included. Content will include: The Statutory Residence Test Detailed review of the three tests Dealing with the split year rules The anti-avoidance rules The impact of residence and non-UK residence Income Tax Capital Gains Tax IHT

Intermediaries – IR35 and More Key Points

The rules known as IR35 were first introduced in 2000 but there have been a number of changes since then. These include a re-write of the legislation and some subtle changes, including changes in FA 2013. In addition, the changes to payments from the public sector 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 cover the key points concerning: • Conditions for liability • Calculation of the deemed payment • A review of the status issue • Recent cases • Recent developments • Recent HMRC guidance

Making Tax Digital – Where Are We Now

HM Revenue & Customs first published a Making Tax Digital (MTD) roadmap in December 2015. Since then we have moved through twists and turns and in 2019 we will see the first tangible impact on businesses with the digitalisation of business records and VAT Return submission process. There also continues to be movement in Making Tax Digital for Individuals. This course will update delegates to the latest position and discuss action now needed. Content: • The go-live for Making Tax Digital for VAT • Impact on all businesses from sole traders through to companies • Exemptions and optional aspects • Digitalisation of business records – mandatory versus best practice • Considerations for those using VAT schemes • Penalties and soft-landing periods • Options around Making Tax Digital for income tax • Latest HMRC Guidance • Practical points and examples

Payroll Update Key Points

This course covers the key points concerning: Recent developments and points of interest in RTI /PAYE administration including PAYE coding, student loans, NLW/NMW Employment status and off payroll working Employment allowance changes and impact NIC developments and practice points of interest Termination payments and Class 1A Benefits and expenses – update and problem areas Statutory payments update and developments Auto enrolment developments and issues

Residential Property – Capital Gains Tax

This session focuses on selected aspects of CGT as they affect residential property ownership by the individual with emphasis on recent developments and case law. Key issues on Principal Private Residence including new developments Returns and payment system for disposals after 5 April 2020 Non UK residents and residential property gains Incorporation of a property residential business Furnished Holiday Lettings and CGT reliefs Recent developments and points of interest The content for online courses predating 2020 may vary. This webinar forms one of a three part series which will consider taxation aspects of residential property for the individual. Each part can be used as a standalone session. Click on the following to see the other webinars: Inheritance Tax Income Tax

Residential Property – IHT

The inheritance aspects of both lifetime and death planning on the family home will be the focus including the new residence nil rate band. A secondary focus will be to consider IHT aspects of investment residential property including property used for furnished holiday lettings. Course content will include: Lifetime planning issues General planning factors The Gift with Reservation pitfall Pre-owned assets Death planning matters The new residence nil rate band including downsizing Other death planning with the family home including trusts Planning with other residential property Jointly owned assets The CGT problem Raising a loan The BPR problem Non-UK domiciles UK residential property changes Recent developments or points of interest The content for online courses predating 2020 may vary. This webinar forms one of a three part series which will consider taxation aspects of residential property for the individual. Each part can be used as a standalone session. Click on the following to see the other webinars: Capital Gains tax Income Tax

Residential Property – Income Tax

This session focuses on property letting aspects of residential property with emphasis on recent developments to include: Jointly owned properties Finance costs restriction for residential property lettings Replacement furniture relief The property allowance Cash basis for property business Rent a room relief Furnished Holiday Lettings – income tax Property letting losses Family investment companies Other recent developments or points of interest The content for online courses predating 2020 may vary. This webinar forms one of a three part series which will consider taxation aspects of residential property for the individual. Each part can be used as a standalone session. Click on the following to see the other webinars: Inheritance Tax Capital Gains tax

Spring Tax Update

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

Stamp Duty Land Tax- Refresher and Update – Key Points

This course will cover the key points concerning: Introduction to the basics of SDLT When the higher rates of SDLT might apply and how they can be avoided Partnership SDLT Reliefs available and how they can be claimed

Back to Basics- Corporation Tax – Key Points

This course will cover the key points concerning: Loan relationships Company losses Property matters Raising finance - loans and equity Director loans Intangibles Relevant announcements from Budget 2020

Trusts – Basic Principles

Trusts may have an important role to play in tax planning but many individuals are wary of them because they don't understand what trusts are and how they work. In this online course we will aim to explain the key elements of a trust. This will cover: key roles - settlor, trustee and beneficiaries rights of beneficiaries duties of trustees life of a trust uses of trusts

Trusts – Aspects of Capital Gains Tax

This webinar is an opportunity to focus on essential capital gains tax (CGT) matters arising in relation to UK trusts. Examples and a structured explanation of how the rules operate are included. This course is aimed at those who whilst having working knowledge of CGT for individuals require an essential overview of the way in which CGT operates for a UK trust. The session is not generally aimed at those new to the profession. Specific areas to be included Capital taxes and types of trust Overview of key trust CGT principles Gift relief and trusts Identification of occasions of charge: actual and deemed disposals Entrepreneurs’ relief and trusts Selected other CGT relief trust matters

Trusts – Essential Income Tax

The objective of this course is to look at the income tax computations necessary for trust compliance of both interest in possession trusts and discretionary trusts. This course aims to cover the following key points: Companies Act 2006 requirements for the preparation of group accounts, the relevant exemptions and exclusions and disclosure requirements The changes introduced by FRS 102 Acquisition accounting especially fair values, goodwill and intangibles Non-controlling interests and the problem of subsidiaries with net liabilities Disposals of interests in subsidiaries Accounting for associates and joint ventures Cash flow statements Accounting for group reorganisations including new top-holding companies and hive-ups

Capital Allowance Refresher and Update (Webinar)

This course will provide attendees with a review of the system for relief of capital expenditure by businesses. It will consider practical problem areas and current topical issues Identifying capital expenditure and the meaning of ‘repair’ Plant and machinery – meaning and eligibility Claiming plant and machinery allowances, including the AIA and integral features Specific issues with capital expenditure on plant Recent developments including the Structures and Buildings Allowance
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