Non member £99.00 + VAT
Presenter
Martyn Ingles
What's Included
To update delegates on recent and proposed changes in taxation that are relevant to their clients.
Key Topics
HMRC GUIDANCE ON EMPLOYEES’ TRAVEL (BOOKLET 490)
Working From Home and “Hybrid” Working
Temporary Workplaces
Agency workers and Working Via Intermediaries (PSCs)
Late Night Taxis Paid By Employers
Lump Sum Allowance and Lump Sum and Death Benefit Allowance
Introduction
Individual Lump Sum Allowance
Trivial commutation lump sums and winding-up lump sums
Pay tax if you go above your individual lump sum allowance
Individual Lump Sum and Death Benefit Allowance
Pay tax if you go above your individual lump sum and death benefit allowance
Pensions Dashboard delayed to October 2026
Recent Tax Cases and Other Developments
Invalid Invoices for Input VAT Recovery
No Advance in Science and Technology for R&D Claim
Sale of Part of Grounds Covered by CGT PPR
Directors Loan Was Repaid – No s455 Charge or Penalty
Successful Appeal Against Late ATED Return Penalties
Who should attend?
Accountants in general practice who advise on tax planning and compliance.
