Capital Allowances

• Qualifying expenditure
• Date expenditure is incurred
• Annual investment allowance
• Assets used for private use
• Integral features
• Balancing charges/allowances

Losses

• Sole trader loss relief options
• Property loss options
• Loss relief restrictions
• Company loss option
• Capital losses
• Pre and post April 17

Choice of Business Vehicle

• Sole trader
• Employing a family member
• Introducing a partner
• Limited company the one-man band
• Limited company the family business
• Profit extraction

Incorporation

• Cessation of sole trade business
• Incorporation relief
• Disapplication of incorporation relief
• Transfer of going concern (TOGC)
• Profit extraction

Corporation Tax Booster

• Company residence
• Notification and deadlines
• Quarterly instalments
• Property income
• Loan relationships
• Chargeable gains

Close Companies

• Participators and associates
• Loan advances & repayments
• Bed & Breakfasting
• Loan write-offs
• Interest or interest free loans
• Obtaining relief for S.455

Personal Service Companies

• Determining employment status (CEST)
• Cases
• Off payroll workers
• Public sector
• Private sector
• Corporate criminal offences

Sale and Acquisition of Business

• Sale of shares
• Sale of trade and assets
• Purchase of shares
• Purchase of trade and assets
• After tax cash

Share Buyback

• Individual shareholders
• Capital treatment
• Income treatment
• Corporate shareholders
• Substantial shareholding exemption

Company Winding Up

• Disincorporation
• Pre winding up distributions
• Transactions in securities
• Phoenix arrangements

VAT Booster

• VAT registration
• Recoverable VAT input
• Tax points
• Returns and payments
• Schemes
• Artificial separation

VAT Practical

• Flat rate scheme
• Partial exemption
• Retail schemes
• Sale of goods and services within EU
• Sale of goods and services outside EU

VAT on Buildings

• New and old buildings
• Option to tax
• Capital goods scheme
• Transfer of going concern

>Personal Tax Booster

• Child Benefit
• Marriage allowance
• Deductible payments
• Savings income
• Dividend income
• Car benefits

Property Income Booster

• Husband & wife planning
• Nominal leases
• Capital or revenue expenses
• Replacement domestic items relief
• Interest restrictions
• Capital withdrawals

Property Investors

• Individual or company
• Interest restriction
• Incorporation of rental business
• Multiple dwelling relief
• ATED tax
• Sale or gift of properties

Capital Gains Tax Reliefs

• Principal private residence
• Business asset disposal relief
• Associated disposals
• Gift relief
• Rollover relief
• Parking gains

Principal Private Residence Relief

• Residence
• Deemed occupancy
• Restrictions
• Spouses and divorce

Tax Investigations

• Mitigating risks
• HMRC selection process
• Types of enquiries
• Practical case study
• Penalties and interest
• Closure notice

Sale of Premises

• Residential investment property
• Commercial property
• Business premises
• Rollover relief
• Structures and buildings allowance

Overseas Tax

• Statutory residence test
• Deemed domicile
• Remittance basis
• Mixed funds
• Temporary non residence
• Non-resident landlord scheme