Finance Act 2025

Objectives

This session will take you through all aspects of the Finance Act 2025 relevant to the general practitioner and tax staff working in small to medium sized firms. The content of the Act will be explained and suitable tax planning or other advice points highlighted.

Key topics

The content of the Finance Act 2025 in relation to the following tax areas will be covered

• Corporation and Business income Tax
• Corporation tax rates
• Capital allowances
• Furnished Holiday Letting (FHL)
• Film and television relief (AVEC)
• R & D relief for Northern Ireland Companies
• R & D intensity condition
• Limited Liability partnerships
• Loans to participators
• Personal Income Tax, and savings
• Tax thresholds and rates
• Company cars – emissions rating
• Internationally mobile employees
• Pension schemes
• Statutory neonatal care pay
• UK resident non-domiciled individuals
• Claim for relief on foreign employment income
• Claim for relief on foreign gains
• General provision in relation to these claims
• Temporary repatriation facility
• Capital taxes
• CGT rates
• Rate applying to BADR disposals
• Investors’ relief
• CGT on carried interest gains
• Transfers into Employee Ownership Trusts
• IHT nil rate bands
• IHT in relation to EBT’s
• Agricultural property relief (APR)
• Rebasing of assets
• IHT : abolition of domicile
• Indirect taxes
• VAT on private school fees
• SDLT
• Purchase by a company

Who should attend

All professional staff working in tax should attend this course to update their knowledge.