Live Webinar (if a future date is listed) with Q&A
The Recording of the Event
Supporting Materials
Overview
In this session we will run through taxation developments as relevant to auditors, whether that be in auditing the current or deferred tax charge or in having valuable conversations with clients.
Key Topics
Autumn Statement 2022 and Budget 2023 – where we’ve landed
Updated rates including for NICs and dividends
Tax relief options for capital expenditure – AIA and super-deductions
Research & Development reliefs
Corporation tax from 1 April 2023
Change in rates and size thresholds
Dealing with periods that straddle 1 April 2023
Impact on planning for loss relief and timing of transactions
Impact on directors’ remuneration
Interaction with changes to plant and machinery relief
The transition from Related 51% Group Companies to Associated Companies and why it matters
Rates of Tax
Payment of Tax – impact on companies paying by instalments
Who should attend
All those working in audit with a need or desire to stay current in taxation issues that impact companies and their directors.
