Tax Practitioners Quarterly Update (Q4)

This course (which is held in March, June, September and December each year) aims to update participants in some of the interesting and important tax world developments, particularly in the light of the cost-of-living crisis. 

Examples of previous content

• Budget 6 March 2024
• Double-cab pickup trucks and benefits in kind
• Digital businesses: tax treatment of software and website costs
• The end of Form P11D
• Impact of last year’s NIC rate changes on bonus v dividend equation
• Another bonus v dividend equation
• IHT and the 14-year rule
• Related settlements or consecutive settlements?
• A company law problem for one-man companies
• Business asset disposal relief and life interest trusts
• Taxation of earnings
• Taxation of partnerships and allocations to corporate partners
• The ongoing significance of the decision in CIR v Cleary (1967)