Tax Practitioners Quarterly Update (Q4)

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. 

 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  

Whom does the course benefit? 

Practitioners who need to be aware, on a regular basis, of the latest taxation changes in Parliament, in the Courts and in HMRC practice.