CPDStore

July 13, 10:00

Full Expensing: What’s the Catch?

Speaker: Carl Bayley - Author & Presenter

A new capital allowances regime began in April 2023, with the advent of full expensing: an immediate 100% deduction for expenditure on qualifying plant and machinery by companies, with no monetary limit. It seems almost too good to be true. But what are the limitations of full expensing, what are the drawbacks. Companies now face a dazzling array of potential capital allowances claims and they will need your guidance to make the best choices, to save tax now, and in the future.

In this session, Carl Bayley will cover:

• What expenditure qualifies for full expensing, and what doesn’t?
• What other capital allowances are available?
• The treatment of disposals and potential tax cost arising
• Choosing the best capital allowances for the company to claim
• When not to claim allowances

By attending this session, delegates will understand the range of choices available to companies when claiming relief for capital expenditure and how to go about making the best choice to save tax both now and in the future.

The session will be of benefit to general practitioners, tax advisers, accountants working in industry, company owners, and accountancy students.

Course Level: Intermediate

July 13, 12:10

Company Reorganisations – Back to Basics

Speaker: Nick Wright - Jerroms Miller

This webinar will delve into the tax implications associated with various types of company reorganisations with a view to demonstrate how they work in practical situations. Covering reorganising shares e.g. into alphabet shares as well as schemes of reconstruction to separate trades, properties or subsidiaries into separate groups.

During this session, Nick Wright will cover:

• Reorganising a company’s share capital
• Exempt distribution demergers
• Schemes of reconstruction (i.e. Demergers)
• Share for share exchanges
• Stamp Duty implications

This session will enable viewers to understand the options available to reorganise share capital and groups of companies expanding their knowledge base as they will be better positioned to offer clients a wider range of services as they will understand how to optimise tax efficiency through restructuring and be able to provide clients with practical strategies and solutions.

This webinar is designed to cater to accountants, tax advisers and lawyers wishing to obtain a greater understanding of the tax rules on reorganisations and reconstructions.

Course Level: Foundation