Tax Practitioners Quarterly Update (Q3)

Course outline:

This course (which is held in March, June, September and December each year) aims to update participants in some of the interesting and important tax world developments, particularly in the light of the cost of living crisis.

CPD Hours: 3

Course details:

Example of content 

  •  Salaries, bonuses and dividends from family companies in 2023/24  
  • Abolition of the lifetime allowance  
  • EMI options – extending the time limit 
  • Changes to the geographical scope of certain IHT reliefs  
  • Diversification of farmland  
  • Case study involving disapplication election under S138A(2A) TCGA 1992  
  • When is tax payable under S415 ITTOIA 2005?  
  • The mechanics of a corporation tax loss claim  
  • Another High Income Child Benefit Charge (HICBC) case 
  • Exceptional days  
  • Domicile cases for IHT are always interesting

The content for each quarter will vary.

Course formats and dates

 

Applicable local taxes and members discounts will be added to your basket on checkout.

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