Tax Update Webinar

Objectives 

These monthly webinars will give you all you need for an essential tax update in just one hour per month. Martyn will cover all the vital tax issues and will update you thoroughly each month with the emphasis firmly on the practical issues so that action can be taken at the right time.

Key Topics

FINANCE BILL CHANGE TO BASIS PERIODS

RECENT TAX DEVELOPMENTS

• MRC have put back Tax Return Deadline
• Individuals also have longer to pay their tax
• Paying Self-Assessment Liability by cheque or without a UTR
• New VAT Penalty Regime Delayed To January 2023
• HMRC Guidance On VAT Place Of Supply Of Services
• Directors may be liable for Overclaimed CJRS Grants
• Lack of Awareness of Tax- Free Childcare
• Can we still claim £6 a week for working from Home?
• Chancellor’s Spring 2022 Statement and Mini Budget?

COMPANY PURCHASE OF OWN SHARES

• Conditions for Capital Gains Treatment
• Payment for shares by Instalments
• Current tax treatment of multiple completions
• Possible change in HMRC analysis

RECENT TAX AND TRIBUNAL CASES

• Member of LLP was Self-Employed and Liable to Class 4 NICs
• Finance Act 2014 – When are LLP members employees?
• Condition A - “Disguised Salary”
• Personal performance (S863B(2)(b))
• Divisions of a business
• Condition B – “Significant Influence”
• Condition C – Contribution to LLP less than 25% of salary
• Capital contribution needs to be in place by 6 April each year

Who Should Attend

These webinars are aimed at all practitioners and staff who need to keep themselves up to date and want to offer practical and up to date tax advice.