Webinars

All our webinars are available to view as many times as you like and can be viewed on all platforms and devices. We understand that taking time out of the office isn’t always possible therefore our online courses allow you to train without leaving your home or office, reducing expenses and making it easier to fit into working life.

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

SRA Accounts Rules Update – Key Points

This course will cover the latest developments and changes to the SRA Accounts Rules (previously known as Solicitors Account Rules) and Reporting Accountant Requirements. It will also provide a useful refresher as to how the changes which came into effect in 2015 have affected the Reporting Accountant. This course covers the key points concerning: Changes to the SRA Accounts Rules are expected to come into force during 2019 (at the time of drafting this outline precise timescales have yet to be announced) which will make the Rules far less prescriptive and allow solicitors more flexibility in achieving the desired outcome of keeping client money safe. In November 2015 the role of the Reporting Accountant changed significantly. From that date the old SRA Accounts Checklist disappeared and accountants are now expected to exercise their professional judgement in preparing their report. With such a moving target, it is essential that everyone involved in such assignments is fully aware of their responsibilities. This course is suitable for all those with an understanding of the existing Solicitors’ Accounts Rules 2011 who need to gain an insight into future changes and refresh their understanding of the 2015 changes to the Reporting Accountant’s responsibilities.

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

IFRS Update and Refresher

This course will provide an update regarding changes to IFRS requirements to be adopted within the EU, together with a refresher on newer or complex issues. Current adoption of IFRS in the UK – a refresher Changes for periods commencing 1 January 2020 IFRS 9 Financial Instruments – implementation issues IFRS 15 Revenue from contracts with customers – implementation issues IFRS 16 Leasing – implementation issues The revised Conceptual Framework Improvement project updates IFRIC amendments and decisions Exposure drafts and discussion papers Common issues identified in IFRS accounts Remaining differences between IFRS and UK GAAP

VAT Six Monthly Update [Autumn] Webinar

This online course provides an update on important changes in VAT in the preceding six months and an outline of any significant forthcoming developments. Major cases and changes in HMRC policy or law will be covered, with a pointer to potential problem areas for clients.

Accounting Update – Key Points

This course covers the key points concerning Recent and forthcoming changes to UK GAAP Changes to the Companies Act that have impacted on corporate reporting Key issues affecting micro entities, small companies and medium/large companies (including strategic reports) Regulatory issues including changes affecting Charities, Academies, LLPs and specific sectors An overview of changes to International Accounting Standards and the likely impact on UK GAAP

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

Module 1 – VAT for law firms (VAT Basics)

In order to correctly account for VAT, it is important to have a good understanding of basic principles. This module forms the foundation for this webinar. 1. Scope 2. Registration and returns 3. Making Tax Digital 4. VAT invoices 5. Time of supply 6. Special schemes

IR 35 & The Private Sector – the future and beyond? (Webinar)

This webinar will help understand the key principles of IR 35 from April 2020 and how to prepare.

Corporate Governance Essentials – The UK’s New Governance Regime (Webinar)

This webinar will help understand the key principles of the governance code which is effective from the 1st January 2019.

Tax – Whats on the horizon? (Webinar)

This webinar will help understand the key principles that will change in tax over the forthcoming months within corporate business and personal tax.

IFRS 17 Insurance Contracts (Webinar)

This webinar will help understand the key principles of the IFRS 17 Insurance Contracts standard change looking at the background and consideration of the main areas of difficulty that in practice will arise in applying the model to insurance contracts.
  • Sign up to our course reminder email here