Private Client Tax - The Latest Update with Robert Jamieson

Introduction

This new virtual classroom seminar will update you in some of the most interesting and important tax world developments, particularly considering the cost-of-living crisis.

It is suitable for practitioners who need to be aware, on a regular basis, of the latest taxation changes in Parliament, in the Courts and in HMRC practice.

What You Will Learn

This live and interactive course will cover the following:

• Salaries, bonuses, and dividends from family companies in 2023/24
• Abolition of the lifetime allowance
• EMI options - extending the time limit
• Changes to the geographical scope of certain IHT reliefs
• Diversification of farmland
• Case study involving disapplication election under s138A(2A) TCGA 1992
• When is tax payable under s415 ITTOIA 2005?
• The mechanics of a corporation tax loss claim
• Another high-income child benefit charge case
• Exceptional days
• Domicile cases for IHT

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.