Tax Planning for SMEs - An Update for Accountants & Tax Advisors - Live with Robert Jamieson

Introduction

Although there are many favourable tax breaks for the owner-managed business, there has never been a time when practitioners have had to tread more carefully in giving advice to such clients.

This live and interactive 3-hour session provides a current perspective on appropriate planning techniques, as well as pitfalls, and is suitable for all professional staff in general practice.

What You Will Learn

This live and interactive session will cover the following:

• Planning for corporation tax
• Minimum controlling combinations and substantial commercial interdependence
• Permanent full expensing
• Drafting error in CAA 2001
• Salaries, bonuses and dividends from family companies in 2024/25
• The mechanics of a corporation tax loss claim
• Digital businesses: tax treatment of software and website costs
• Close company loans written off - can you avoid an NIC charge?
• The impact of Collins v Addies (1992)
• Double-cab pickup trucks and benefits in kind
• Goodwill and S165 TCGA 1992 relief
• What is a 'main purpose' of a share-for-share exchange?

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.