Course Details

This session is going to give a refresher on some key corporation tax issues for smaller, owner managed businesses.   Many practitioners will have a number of clients which fall within this category and it is easy to overlook issues relating to these when there are so many changes to be considered.  All of the areas to be covered are ones where there are regular questions raised and the intention of the course is to give some practical guidance on the particular problems encountered in practice.   This will help attendees identify clients which might be affected by any of these issues.

 

Ros Martin will cover the following topics during this session: 


•  Associated companies

•  A review of where we are with research and development tax reliefs

•  Profit extraction for owners

•  Loans to participators

•  Capital allowances

 

By attending this session, you will understand the common areas which HMRC look at in relation to OMBs and how you can advise clients to avoid the pitfalls associated with these areas.

 

The session will be of interest to tax advisers and business owners. 

 

Course Level: Intermediate / Need to Know

 


CPD Course Speaker

Ros Martin Taxation Consultant & Lecturer

Ros Martin

Ros Martin CTA is a consultant and lecturer covering all aspects of direct tax and Stamp Duty Land Tax. She was an Inland Revenue fully trained Inspector until 2000 when she left to become a consultant advising on tax planning for large and small businesses and individuals as well as dealing with full and aspect enquiry work.

Her clients are mainly small and medium sized accountants and the consultancy work gives a particular opportunity to understand the key issues of concerns for such professionals and consider the practical aspects of the application of legislation.