Monthly Tax Update - Spring Statement Special

Objectives

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

Key topics

• Finance Act 2025
• Capital Taxes
• Consultation on APR and BPR reforms for trusts
• No BPR for FHL business
• CGT Adjustment calculator
• Crytpoassets to get a new section on 2024/25 SA108s and SA905s
• Other reminders for 2024/25 returns
• Cash basis as default for unincorporated businesses
• Basis periods - Life after the transition to the tax year basis
• Employment taxes
• LLP salaried member rules
• Official rate of interest
• Workers and intermediaries
• Company size thresholds to increase
• Off-payroll working
• Sky presenter loses IR35 appeal
• Business taxes
• Making tax digital for income tax
• Costs incurred on the provision of plant - A case review
• E-invoicing consultation
• VAT
• Exempt supplies allowed for the 'Great Yorkshire Show'
• Administration
• HMRCs plan for change
• Tracker for HMRC's One-To-Many letters
• Online filling service for companies to close
• Advanced electronic signatures for repayment claims

Who should attend

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