Course Details

In this session, Carl Bayley covers:

  • A summary of the changes in brief
  • The in-year cuts in National Insurance rates: how does this work for the self-employed and small company directors?
  • Understanding marginal tax rates, this year and next, and how these impact on personal tax planning issues such as pension contributions and paying dividends to small company directors
  • Reversal of the Corporation Tax increase: what planning opportunities does it open up, or re-open?
  • The extension of the £1m annual investment allowance threshold: what does this mean for tax efficient investment decisions and how does it interact with the 130% super-deduction
  • Will anybody miss the Office of Tax Simplification?
  • A look ahead at what else we might expect from the new Government

CPD Course Speaker

BSc FCA, Author and Presenter

Carl Bayley

Carl Bayley is the author of a series of ‘Plain English’ tax guides designed specifically for the layperson and the non-specialist (available from www.taxcafe.co.uk). His particular speciality is his ability to take the weird, complex world of taxation and set it out in the kind of clear, straightforward language taxpayers themselves can understand. Carl takes the same approach when speaking on taxation, a role he frequently undertakes with great enthusiasm, including his highly acclaimed annual ‘Budget Breakfast’. He has spoken on taxation on radio and television, including the BBC’s ‘It’s Your Money’ programme and BBC Radio 2’s Jeremy Vine Show.

Carl is a past chairman of the Tax Faculty of the ICAEW and former member of the institute’s governing Council and Board. Aside from his tax books, Carl is an avid creative writer and is looking forward to the publication of his first novel, Trinity of Souls, in January 2024. When he isn’t working, he takes on the equally taxing challenges of hill walking and horse riding: his Munro tally is now 106 and, while he remains a novice rider, his progress is cantering along nicely.

Carl lives in the Scottish Borders, where he enjoys spending time with his partner Linda. He has three children, and his first grandchild arrived in April 2021