CPDStore

10:00 - 11:40

Rebecca Benneyworth Tax Update - December 2025

Speaker: Rebecca Benneyworth – Rebecca Benneyworth Training

Rebecca will cover recent changes relevant to the taxation of small businesses and their owners, and current hot topics for the smaller practice.

The exact content will vary depending on what the current climate is, but Rebecca will be covering a wide range of topics, for instance,

• Year end tax planning for small business clients
• Corporation tax for small companies, including tax planning ideas.
• Tax efficient extraction of profits for the owner manager
• Director loan accounts – topical issues and how best to manage this area.
• Developments in Making Tax Digital for income tax.
• Current developments on employment taxes and benefits in kind
• Dealing with non-fiscal year ends under self-assessment – what you need to know.
• Spring Fiscal statement 2025 – any tax announcements?
• Tax planning for the smaller business – incorporation and other ideas
• Developments in agent services & dealing with HMRC.
• Future changes – is there anything we need to do now?
• Finance Act 2025
• Autumn Budget 2025 – a roundup of the changes
• Any major changes affecting small businesses and those acting for them will be covered in detail.

Course Level: Intermediate

12:10 - 13:50

IHT Planning for High Net Worth Individuals

Speaker: Ros Martin - Tax Consultant & Lecturer

We have seen a number of changes to the inheritance tax (IHT) rules in recent years with high net worth individuals being disproportionately affected. Clients are increasingly worried that the plans they had for their wealth are being undermined by the changes and want to consider the alternatives. The aim of the session is to consider the changes and whether there are any opportunities to assist clients.

In this session Ros Martin will cover the following topics:

• Changes to BPR and APR from April 2026
• Changes to the IHT cost of pension funds from April 2027
• The possible options to plan for those changes
• Gifting of assets and understanding what mistakes can be made
• The impact of changes to non-domicile provisions and the new long term resident concepts

By attending the session, you will be able to consider which clients might have IHT problems when the changes are introduced and what options they will have to mitigate those additional liabilities.

This session will be of most interest to Tax Advisors

Course level: Intermediate