Objectives 

To update delegates on recent and proposed changes in taxation that are relevant to their clients.

Key Topics

START OF MTD FOR INCOME TAX DELAYED AGAIN

• Government Announce Phased Start of MTD for ITSA
• But New Tax Year Basis Goes Ahead
• 2023/24 Transitional Year Refresher
• Implications of a Change of Accounting Date in 2023/24
• Tax Year Basis – Amending Provisional Figures

OTHER RECENT TAX DEVELOPMENTS

• HMRC Raise Interest Rates in line with BOE Base Rate Again
• House of Lords Critical of Proposed R&D Changes
• Tax Relief for Working from Home in 2022/23
• High Income Child Benefit Charge Discovery?
• Successful High Income Child Benefit Penalty Appeal
• Pension Scheme “Loan Back” Subject to Tax Charge
• HMRC fail to Score Try Against Rugby Pundit on IR35

Who Should Attend

Accountants in general practice who advise on tax planning and compliance.