Course Details

We’re living in a time of major upheavals in the corporate tax rules, including the return of marginal relief and associated companies, capital allowances changes R&D reforms. Attending this session will help ensure you are on top of what all these changes mean for SMEs, including the potential pitfalls and problems they could encounter. 


In this session Emma will cover the following topics,

  • Back to the future – the new CT rates and marginal relief 
  • Associated companies and how to spot them
  • Capital allowances changes – what do these mean for SMEs?
  • What’s going on with R&D relief for SMEs?


By attending this session, you will learn about how recent changes to the corporation tax rules will specifically affect SMEs, helping you and your clients stay compliant and claim the relief you’re entitled to.

 

This session will be of most interest to SMEs and those advising them.


Course Level: Intermediate

CPD Course Speaker

Association of Taxation Technicians (ATT)

Emma Rawson

Emma Rawson is Director of Public Policy at the Association of Taxation Technicians (ATT), leading their tax technical and professional standards work. Her focus is on emerging tax policy, and she works closely with HMRC and the Treasury. She also strongly believes in sharing her knowledge about and love of tax with others. Whether that’s members of the accounting and tax profession through articles and talks, or the general public through media work and school visits.

Emma has a main focus on business and employment taxes, and frequently contributes articles on topical tax issues to leading tax and accountancy publications. She has presented talks and webinars around the country, as well as appearing on BBC Radio 5Live and BBC News to discuss tax issues and providing oral evidence to committees of both the House of Lords and House of Commons.

Emma is a member of the Association of Taxation Technicians (ATT) and Chartered Institute of Taxation (CIOT), and a Fellow of the Institute of Chartered Accountants of England and Wales (ICAEW).