Our one day International Tax Conference has been specially designed for tax specialists who require an in depth knowledge of current topical issues. Speakers will look at recent key changes together with other current issues and enable those attending to give the best possible advice to their clients.
Neil Owen, VAT Advisory Ltd
Neil will take a look at the issues still vexing businesses after Brexit, including dealings with Northern Ireland, and the forthcoming changes to the EU VAT regime affecting UK businesses undertaking selling goods or services to EU customers not in business.
Andy Tall, Greenback Alan LLP
During this session Andy will cover:
Marilyn McKeever, BDB Pitmans
An update on practical issues affecting non-domiciled clients and their excluded property trusts, including:
Pat Nown, Mercia Group
Brexit and COVID have triggered unprecedented changes for all but especially the world of work whether an individual is employed or running their own business. Some normally UK resident individuals are undertaking their work remotely outside the UK. For others they have unexpectedly had to remain or return to the UK. Critical to understanding the direct tax implications of leaving (or moving to) the UK is tax resident or non-resident status.
This session considers the Statutory Residence Test (SRT) for those leaving and coming into the UK. The main emphasis will be on the application of the rules to specific practical scenarios. Content to include
Tim Kelsey, Kelsey's Payroll Services
Your client mentions that they have a Secondee from their Danish subsidiary, or that they have employees that have been sent on assignment to Azerbaijan for 9 months – just what do you need to arrange on the UK payroll? The first part of Tim’s session will explain the scope of UK PAYE withholding and will cover how to operate the following HMRC schemes:
This session will include a practical exercise walking delegates through the intricacies of a foreign payslip and how to relate this to UK requirements.
In the second part of his presentation, Tim considers the position of social insurance liability. Unlike income tax, national Insurance liabilities cannot be settled via an income tax return, with payroll submissions being the final statement for both employee and employer. The session will confirm the position post Brexit for visitors to and from the EEA, Countries with whom the UK has a Bilateral Social security Agreement, and the Rest of the World. The session will consider what to look for when operating the following schemes:
The session concludes with a practical exercise to identify true pay subject to NICs
The best submitted online answer to both practical exercises will win a free 1 hour consultation session with Tim!
Pat Nown, Mercia Group
Off-payroll working is complex and problematic enough without having to consider international aspects. This short session considers the application of the new rules for private sector organisations and their contractors where there are overseas aspects. This could be for example, where the worker provided by a personal service company (PSC) is based overseas, or where the worker and PSC are in the UK, but the end client (the engager) is based elsewhere.
Content will include:
Pat joined Mercia in 2008 as a tax consultant lecturer bringing a wealth of experience with her. She originally trained and worked in the profession for Ernst & Young, Grant Thornton and KPMG before moving to the University of Derby as their senior tax lecturer. Her time at Derby included undergraduate and professional tax training as well as being involved in examinations and publishing projects for ACCA and other professional bodies.
This led to a ten year period with the Financial Training Company now Kaplan where she was Tax Product Director for the Midlands as well as becoming well known as a prominent exam based tax lecturer. She was also involved during this time with significant publishing projects for the company and other professional bodies.
Over her career Pat has been actively involved in the tax professional bodies including serving as a Council member for 12 years for the Association of Taxation Technicians.
Neil Owen is an independent consultant, speaker and occasional writer. He has worked exclusively in VAT for thirty-five years, initially working for Customs & Excise and entering professional practice in 1990. A Fellow of the CIOT and an Associate of the Institute of Indirect Taxation, he is also a Fellow of the British Institute of Agricultural Consultants. He was for ten years the National Secretary of the VAT Practitioners Group and for six the editor of the book, CCH VAT Planning. Neil is an experienced and enthusiastic lecturer, with the unusual reputation for making VAT interesting.
Andy is a corporation tax expert with experience covering both owner-managed businesses and international groups, NRL’s have been a recurrent theme in his career and he was the ICAEW volunteer responsible for liaising with HMRC regarding the transition from income tax to corporation tax. Andy is a Fellow of the Institute of Charted Accountants (ICAEW), a member of the Chartered Institute of Tax (CIOT) and is a member of the Small & Medium Enterprise committee and the Compliance and Interventions committee of the Tax Faculty and is the ICAEW representative at HMRC’s Compliance Reform Forum.
Marilyn is a partner in the BDB Pitman’s Private Wealth team and specialises in international and UK tax and estate planning. She works principally with international individuals and families, and the trustees of their trusts, to help them manage the family wealth. She focusses on planning for non-UK domiciled clients, especially those with a US connection, and advises on all aspects of offshore and onshore trusts and wills, and the remittance basis of taxation.
Marilyn has extensive expertise in employee benefit trusts, ‘disguised remuneration’, and onshore and offshore pension schemes. In her role as a member of the Tax Law Committee of the Law Society, she regularly engages with HMRC on policy and new legislation in the offshore and non-domicile field. She has been a member of the STEP since its formation. Marilyn is also a judge of the First Tier Tax Tribunal, which gives her an insight into the operation of the tax system in a practical context.
Tim has 19 years’ experience in managing large payroll departments predominantly in the public sector. During this time he has had responsibility for payrolls covering up to 20,000 employees and pensioners based in both the UK and globally, and has had responsibility for teams of up to 25 staff.
Tim has used a variety of payroll software products, including Wealden HRWorks, UNI2000 and SAP, and has been responsible for a wide range of implementation and development projects. He also writes and lectures regularly on payroll issues, with particular emphasis on training in international payroll issues.