Monthly Tax Update

Objectives

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

Key Topics

RECENT TAX CASES

• Timing of Dividends
• When Does Trading Commence?
• Reasonable Excuse – Reliance on Professional Adviser
• Deemed UK Domiciled - IHT charged on Overseas Assets

OTHER RECENT DEVELOPMENTS

• Spotlight 65 – GDPR Provisions to Reduce Tax Liability
• Spotlight 66 - LLP arrangements used to disguise employment income
• HMRC Update Manuals for Double Cab Pick Up Change

TAX PLANNING STRATEGIES FOLLOWING THE AUTUMN BUDGET

• Increase in Employers NICs from 2025/26
• Is a Limited Company Still Best?
• Are dividends still best for higher rate taxpayers?
• Succession Planning for the Family Farm/Business

Who should attend?

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