A chart for recording your structured CPD attendance at courses is available for you to download on our Enrolment page.

Thursday 26 February 9-30a.m. to 1-00p.m.

Year End Tax Planning

Robert Trunchion MSc FCA CTA TEP

£75 plus VAT CPE 10 CPD 3.5

All accountants must give thought to year end tax planning if only to stop claims for missed time limits etc. However, the more proactive accountant will be looking to see what advantages can be used up in the final days and weeks before the end of the tax year. The course will consider what one has to do and what one ought to do at this time of year. It will be of benefit to partners and staff in both the compliance and advisory aspects of taxation.

The content of the course will to some extent be dictated by the Pre-Budget Report and anything that flows from it. The course will include consideration of:

● Business tax issues
● Personal tax issues
● Cash extractions – directors remuneration, dividends
● Using the main capital tax reliefs and the planning that needs to be done

Lunch will be provided for those attending both morning and afternoon sessions

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Thursday 26 February 2-00p.m. to 5-00p.m.

Problems and Solutions in Computing Taxable Trading Profit

Robert Trunchion MSc FCA CTA TEP

£75 plus VAT CPE 8 CPD 3

HMRC are looking at this subject very closely mainly based on risk assessment methodology as is very clear from the new interventions. This seminar will look at some of the commonly and less commonly encountered problems in computing taxable profits for both the limited company and the sole trader or partnership.

The course content will include:

● The normal problems of Capital v Revenue (for example improvement v repair)
● The interaction of private expenditure with business expenditure and a review of “duality”
● The interaction between trading profits and the capital allowance regime
● The interaction between the accounting treatment of many items and tax but especially looking at loan relationships and intangible fixed assets
● Interventions and enquiries

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Wednesday 4 March 2-00p.m to 5-00p.m.

Employment Law Update

Louise Dunford

£75 plus VAT CPE 8 CPD 3

A good understanding of common HR issues is essential for everyone employing staff. Thus this course is aimed at accountants in practice and those working in business and is designed to assist them in relation to their own staff and in assisting clients. It will focus on the most common employment law issues and provide practical advice for the accountant as employer and adviser.

The course content will include:

● Who is an employee? Significance of employment status: in particular the position on rights of agency workers and casuals, and vicarious liability for the employee’s negligence or misconduct
● The contract of employment: difference between contract and statement of terms and legal requirements; guidance on using basic express terms
● Working time–holidays & hours what is covered? Minimum wage, recent cases.
● Transfer of Undertakings – watch out!
● Summary of recent changes to family friendly rights
● Discrimination: any current issues and new developments on age discrimination
● Dismissal: new cases and proposed procedural changes

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Tuesday 17 March 9-30a.m. to 1-00p.m.

Husband and Wife Tax Planning Issues

Tim Good BA(Oxon) ACA

£75 plus VAT CPE 10 CPD 3.5

This course will examine the taxation of married persons/civil partners, including the consequences of marriage/registration and break-up of marriage/civil partnership. It will suggest planning opportunities and pitfalls. It will further consider the implication of registered partnerships (of same sex couples) in comparison with unmarried cohabiters. It will benefit tax specialists and general practitioners who are asked to advise on family tax matters.

The course content will include:

● Tax advantages of marriage. Tax disadvantages of marriage
● Civil partners
● Business tax – husband and wife issues
● Capital Gains Tax Issues
● Marriage breakdown – implications for income
● Marriage breakdown – capital provisions
● The family home capital gains tax exemption
● Using pensions for tax efficient family provision
● Inheritance Tax

Lunch will be provided for those attending both morning and afternoon sessions

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Tuesday 17 March 2-00p.m. to 5-00p.m.

Tax Credits and Other State Benefits

Tim Good BA(Oxon) ACA

£75 plus VAT CPE 8 CPD 3

Most accountants are woefully ignorant of the detailed rules of tax credits and even more so concerning the link between rates of pay, national insurance contributions and entitlement to state benefits. This course will explain how tax credits and other benefits are calculated, who is entitled to them and what advice should be given to clients to ensure eligibility. It is intended for tax specialists and general practitioners asked to advise on personal tax matters.

The course content will include:

● Tax Credits:
● Factors affecting tax credits. Definition of income
● Pension Premium Relief
● Loss Relief. Other Taxable Amounts
● Income Disregarded. Depriving yourself of income.
● Services provided at an undervalue. Chartered Institute of Taxation advice
● Changes in Income. Changes in other circumstances
● Penalties and Interest. Protective Claims. Recovery of overpayments

Other State Benefits
● What the different contributions entitle you to
● Home responsibilities protection
● Basic state pension
● Additional state pension
● Pension credit
● Statutory Sick Pay
● Statutory Maternity Pay
● Statutory Paternity Pay
● Statutory Adoption Pay
● Jobseeker’s allowance
● Child Trust Fund

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Tuesday 24 March 9-30a.m. to 1-00p.m.

NIC in Practice

David Heaton FCA

£75 plus VAT CPE 10 CPD 3.5

The course introduces delegates to the principles of national insurance contributions (NIC) against the background of current issues and key developments. The course looks at the current rules related to the more advanced NIC issues and through a mixture of discussion and worked examples will highlight the potential problem areas for employers and their advisers and offer guidance as to how to deal with them. The course content will include:

● NIC exemptions and effective planning ideas
● Employee, consultant, IR35 contractor, Managed Service Company user
● Differences between Class 1 and 1A contribution liabilities
● NIC rules for company directors and how they work in practice
● NIC treatment of the different elements which make up the termination payments
● New starters and leavers, NIC complexities
● The state pension, contracting-out and the importance of checking NI records
● Married women, home responsibilities protection and award of other credits
● The different elements of earnings, including holiday pay, motoring expenses, third party benefits, bonuses and back dated pay awards
● NIC and employee share schemes
● Special groups, eg agency workers, teachers, entertainers, sub-postmasters
● Planning ideas available for employees coming to or leaving the UK
● Things to worry about: anti-avoidance rules to watch

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Tuesday 24 March 2-00p.m. to 5-00p.m.

Remuneration Planning

David Heaton FCA

£75 plus VAT CPE 8 CPD 3

This course looks at the latest developments and trends on the remuneration front; who is receiving what and when; and how employers can be inventive and retain staff without breaking the bank. The course content will include:

● Salary sacrifice arrangements
● Possible tax and NIC-free elements of the remuneration package
● The different tax and NI treatment of payments made in cash and kind
● The real cost of company cars and private fuel. Is leasing or joint purchase a more viable or cheaper option?
● The need for careful planning, valuing and tracking of share options and their exercise
● Current trends in remuneration planning
● Employees selling holiday back to their employer or purchasing additional holiday
● What employers need to track for tax and NIC purposes and why
● The problems if benefits are left with leavers
● How best to remunerate employees on secondment

Lunch will be provided for those attending both morning and afternoon lectures

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Wednesday 8 April 9-30a.m. to 1-00p.m.

Common Audit Problems

Michael Ulrich ACA

£75 plus VAT CPE 10 CPD 3.5


The course will consider the most common problems that may arise in audit assignments and will discuss how such problems can be avoided. It will further consider practical solutions.

The course content will include:

● Knowledge of the client
● Planning issues
● Disclosure problems
● Fieldwork problems, primarily those concerning fixed assets, stock, debtors and turnover
● Law and regulation
● Analytical procedures
● Quality control
● Going concern
● Audit finalisation

Lunch will be provided for those attending both morning and afternoon lectures

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Wednesday 8 April 2-00p.m. to 5-00p.m.

Acting for Charities – Charity Accounts

Michael Ulrich ACA

£75 plus VAT CPE 8 CPD 3

The course will act as an update and refresher to those involved in the preparation and audit of the financial statements of charities. 2009 will be a year of change for charities as new requirements of the Charities Act 2006 will start to impact.

The course content will include:

● Regulatory framework
● Charities Act 1993 and Charities Act 2006
● Reporting requirements
● SORP 2005
● Practice Note 11 revised
● Independent Examination

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Wednesday 8 April 9-30a.m. to 1-00p.m. and 2-00p.m. to 5-00p.m.

Staff Courses

Shan Hughes CTA ATT

Each half day course £65 plus VAT

Please bring pens and paper

a.m. CPE 10, CPD 3.5 p.m. CPE 8 CPD 3

Payroll Update (morning)

The course is suitable for those participants who have a reasonable working knowledge of payroll issues. Case studies may be used as appropriate and delegates are asked to bring plenty of paper, pens and a calculator. The course will aim to make participants aware of current payroll issues and recent changes in legislation and procedures.

The course content will include:

● Recent changes in legislation affecting PAYE and NI
● Payroll end of year procedures
● Online filing
● SSP, SMP and SPP
● Student loan deductions

Lunch will be provided for those attending both morning and afternoon courses

VAT Update (afternoon)

The course is suitable for those who have a reasonable knowledge and understanding of VAT and who would like to be able to give clients assurance on VAT matters. It will normally be suitable for those who have worked for the practice between 24 and 36 months. Participants should bring stationery, pens and a calculator. The aim is to highlight some of the more problematic VAT areas and look at recent developments. The course content will include:

● Review of specific areas including car & entertaining costs, bad debts, credit notes etc
● Recent developments
● Case studies will be used as appropriate

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Wednesday 22 April 9-30a.m. to 1-00p.m.

The Impact of Taxation on Investment

Mark Ward LLB CTA

£75 plus VAT CPE 10 CPD 3.5


The course will examine the various investment opportunities available to individuals in the UK markets and consider the tax position of each. Current proposals for changes to reliefs available will be assessed and the advice consequent upon them identified.

The course content will include:

● Review of tax efficient investments
● Investment strategies
● Investing for children
● EIS / VCT relief
● Pension scheme benefits and funding
● Furnished holiday lettings
● AIM-quoted investments
● Investing for IHT mitigation
● Other tax shelter investments
● Investments within trusts
● Investment opportunities for the non-domiciled

Lunch will be provided for those attending both morning and afternoon sessions

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Wednesday 22 April 2-00p.m. to 5-00p.m.

The Latest on Tax Planning with Trusts

Mark Ward LLB CTA

£75 plus VAT CPE 8 CPD 3

This course will benefit tax specialists and general practitioners who advise upon tax planning and require further knowledge of trust taxation and planning. The course content will reflect topical issues at the date of presentation, but is likely to include the topics set out below:

● Employee Benefit Trusts – Where are we now?
● Lifetime Planning:
● The Family Business; Making Sure of Business Property Relief:
● The Family Home; The “Holiday” Home; Discounted Gift Scheme
● Using Trusts in Will and Estates Planning:
● Nil rate band Trusts; Planning for the 10 year charge; Traps for the unwary
● Brief Overview of Offshore Trusts

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Wednesday 29 April 9-30a.m. to 1-00p.m.

Tax Hotspots in 2009

Rebecca Benneyworth BSc FCA

£75 plus VAT CPE 10 CPD 3.5

This course will examine the key hot topics in tax, for the average practice, developing in early 2009. The session will highlight key developments of concern to small and medium sized practitioners, and consider what advice might be appropriate for your clients. The precise content of the course will depend on tax developments in Budget 2009 and in the lead up to the course, but is expected to include the following topics:

● Budget 2009 – the key issues for businesses
● Settlements legislation: Government proposals for change. Impact and advice issues
● Capital allowance changes in 2008 and 2009: what is new? Cars and allowances – what to do?
● Penalties for late returns and late payment, penalties for late notification – key points to watch
● Tax compliance changes – the new “checks” after Finance Act 2008 – what is happening on the ground?
● Entrepreneurs’ Relief – making sure your clients are up to speed.
● Corporation tax and associated companies: any relief on the horizon?

Lunch will be provided for those attending both morning and afternoon sessions

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Wednesday 29 April 2-00p.m. to 5-00p.m.

VAT Pitfalls Planning and Practical Tips

Rebecca Benneyworth BSc FCA

£75 plus VAT CPE 8 CPD 3

The course will be of benefit to general practice partners and staff with an interest in VAT issues, and who advise a range of clients on VAT issues affecting their businesses. The course will review current difficult areas in VAT and highlight the potential pitfalls. It will also consider practical tips which can improve VAT recovery or be useful to businesses in minimising the cost of VAT to their businesses or customers.

The course content will include:

● Review of current hot topics – a brief update on key VAT changes in the last 12 months.
● VAT Pitfalls – difficult areas – property, overseas services, partial exemption, transfer of a going concern.
● VAT planning and practical tips; the benefits of the flat rate scheme; VAT saving tips for partially exempt clients; thinking carefully about mixed supplies: other VAT practical points.

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Thursday 7 May 9-30a.m. to 1-00p.m.

Advising the Elderly - Asset Protection and Long-Term Care Latest Developments

Jonathan Wilkey, Solicitor

£75 plus VAT CPE 10 CPD 3.5

Advising the elderly on the financial implications of long-term care is a rapidly expanding area of Law and Finance. However, the expansion has brought with it added complications for the practitioner with the ongoing introduction of new legislation, changes in regulations, guidelines and case law. The aim of this course is to bring together recent changes that have taken place and offer practical advice on the common questions asked by clients and practitioners. Delegates will be provided with comprehensive course material and are encouraged to bring to the course practical issues for discussion. The course will cover the following issues:

● An overview of funding long-term care and asset protection
● Professional Issues: Conflict of interest. Financial Health Check. Mental capacity.  Practitioners’ duties. Risk Analysis. File Management. Avoiding negligence claims.
● Financial Assessments, the Notional Capital Rule and local authority recovery procedure
● Asset Protection Options – Wills. Trusts. Leases. Gifting Assets. Disregarded assets and asset preservation. Investment and Insurance Schemes. Personal Possessions. Sharing Property with the elderly. Equity Release.
● Options relating to the family home
● Complications with former Local Authority properties
● Protection of Business Assets
● Effective gifting
● Amendments to CRAG Guidelines (2007/08)
● Practical Case Studies

Lunch will be provided for those attending both morning and afternoon sessions

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Thursday 7 May 2-00p.m. to 5-00p.m.

Valuing a Business

Jenny Nelder BA FCA ATII

£75 plus VAT CPE 8 CPD 3

The course will benefit partners and staff who may become involved in valuation issues, whether of shares or a business as a whole. It will aim to provide an understanding of the fundamental concepts of valuation, issues arising, the differences in approach for tax and other purposes and how to minimise your risk. The course will include:

● Bases of and factors affecting valuation
● Principles from statute and case law
● Valuing different sizes of shareholdings
● Negotiating with HMRC – Shares and Asset Valuation
● The information standard
● Valuation of employment related securities
● Valuing shares at 31 March 1982 or other base dates
● Goodwill
● Possible approaches to and considerations in valuations for non fiscal purposes, including commercial, litigation and divorce.

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Monday 18 May 9-30a.m. to 1-00p.m. and 2-00p.m. to 5-00p.m.

18th Annual Audit and Financial Reporting Update

Presented by

Stephanie J Barber BA ACA and John Selwood ACA

£150 plus VAT including a buffet lunch

CPE 18 CPD 6.5

This annual seminar is designed to update delegates in recent developments relating to auditing and financial accounting assignments. It is designed to meet the needs of the small and medium sized practice. It will benefit partners and senior staff who deal with limited companies. From an audit standpoint it is an invaluable course for the Responsible Individual and similarly for partners and senior audit staff.

The course content will include:

● Accounting standards and abstracts
● Auditing standards
● New legislation
● Audit regulation
● Ethical matters
● Regulated clients
● Practical client service issues
● Other topical matters

The precise content of the seminar will be adjusted to reflect any current items at the time of presentation of the course.

Your comments on the 2008 Annual Audit and Accounts Day

Stephanie and John are “an excellent double act”

of Stephanie Barber:
“very relevant and useful”
“excellent”

of John Selwood:
“excellent and relevant presentation”
“excellent”

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Thursday 4 June

Finance Bill 2009 – Practical Aspects

Robert Jamieson MA FCA CTA (Fellow)

£75 plus VAT CPE 10 CPD 3.5

The course will review all the main changes announced by the Chancellor in his Spring 2009 Budget. It will cover the speaker’s initial planning points on the proposals. The course is designed to benefit all tax staff, audit partners and managers.

The course content will include:

● Personal tax changes
● Developments in Business and Corporate Taxes
● Changes in Tax Administration
● Recent statements of practice
● Capital Tax Developments

The precise course content will be determined by the stage of the passage of the Finance Bill and will include all such matters up to the date of the lecture.

Lunch will be provided for those attending both morning and afternoon sessions

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Thursday 4 June

Capital Taxes – Current Hot Topics

Robert Jamieson MA FCA CTA (Fellow)

£75 plus VAT CPE 8 CPD 3

The upheaval of the Capital Gains Tax Regime in 2008 with the abolition of taper relief and indexation coupled with the announcement of transferable nil rate band for IHT purposes and changes to rules on residency means that many established capital tax planning strategies have had to be rethought. The course will benefit all partners and staff who advise on CGT and IHT matters.

The course content will include:

● CGT planning for business disposals
● Residence and Domicile
● Some thoughts on business property relief
● Transferable nil rate bands
● The use of trusts in IHT planning
● Crowe v Appleby (1975) – a new problem?

The precise content will reflect the current Budget and Finance Bill changes.

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Thursday 18 June 2-00p.m. to 5-00p.m.

Solicitors’ Account Rules

Janet Taylor ACA

£75 plus VAT CPE 8 CPD 3

The Solicitors’ Account Rules pose a real challenge for reporting accountants and remain one of the highest risk areas of work. The purpose of this course is to remind practitioners of the key rules, review any recent changes and look in more detail at the role of the reporting accountant.

The course will benefit all partners and staff who are engaged in the audit of Solicitors’ practices and who report thereon to the Law Society. It will aim to ensure that all staff and partners who deal with reporting under the Solicitors’ Account Rules are up to date and to provide them with practical guidance on common problems and risky areas.

The course content will include:

● Reminder of the key rules
● Update on changes
● Key tests in carrying out SAR assignments
● Selecting files for review
● Risk areas
● Common reporting problems
● Reporting to the Solicitors Regulatory Authority

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Thursday 25 June 9-30a.m. to 1-00p.m.

Property Taxes Update

Dean Wootten FCA CTA

£75 plus VAT CPE 10 CPD 3.5

The course will be aimed at partners, managers and seniors who come across residential and commercial property related issues in their daily work. It will enable delegates to identify problem areas and have a good understanding of how to deal with them.

The course content will include:

● Buy to lets and furnished holiday lets
● UK implications of owning overseas homes
● Optimising offset of property losses
● Entrepreneurs relief and property
● Capital allowances and property
● Principal private residence issues
● VAT issues on residential property

Lunch will be provided for those attending both morning and afternoon sessions

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Thursday 25 June 2-00p.m. to 5-00p.m.

Close Company Healthcheck

Dean Wootten FCA CTA

£75 plus VAT CPE 8 CPD 3

The course is aimed at practitioners advising owner managed companies and will cover all issues of practical interest to the company and its directors.

The course content will include:

● Latest status issues for IR35
● Tax efficient profit extraction post Finance Bill 2009
● What next after Arctic Systems
● Working with the new Capital Allowance Regime
● Entrepreneurs relief
● VAT input recovery issues
● Reviews of benefits in kind for P11D

Your comments:

of Dean Wootten

“very well presented, very relevant”
“excellent as usual”

of Robert Jamieson

“very clear lecture style, excellent notes”
“very useful and practical, lecturer excellent”

0f Rebecca Benneyworth

“excellent as always”
“lively, well delivered and interesting”

0f Tim Good

“excellent”

of Bob Trunchion

“Always concise and very much to the point”
“Excellent – very useful and relevant”

0f Francesca and Rebecca’s Annual Tax Day

“The best tax update course I can remember”
“Excellent, relevant, both speakers know our clients”

0f Jonathan Wilkey

“Excellent course, ask him back”
“very informative and helpful with detailed notes and links”

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Wednesday 23 September 9-30a.m. to 1-00p.m.

Small Company Reporting Issues

Stephanie J Barber BA ACA

£75 plus VAT CPE 10 CPD3.5

The Companies Act 2006 and its related amendments made some changes to the basis of determining what constitutes a small company and the form and content of small company accounts. The continued convergence of UK and International Accounting Standards also impacts on small companies. In addition, monitoring of small company accounts suggests that errors arise through inattention and unfamiliarity with elements of accounting legislation and standards. All practitioners involved in preparing small company accounts need to keep themselves up to date with current developments and their implications in practice. The course will seek to highlight the key Companies Act 2006 issues in identifying and preparing accounts for small companies. It will highlight common problem areas in SME accounts and consider how to address them.

The course content will include:

● Feedback from regulators on what “goes wrong” with published accounts
● Companies Act 2006 small company accounting requirements including eligibility for small company status and impact of eligibility on application of accounting rules.
● The proper use of the FRSSE and the requirements of the latest version
● Accounting policy selection and disclosure
● Problem accounting areas

Lunch will be provided for those attending both morning and afternoon sessions

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Wednesday 23 September 2-00p.m. to 5-00p.m.

Practical File Review

Stephanie J Barber BA ACA

£75 plus VAT CPE 8 CPD 3

The course will seek to distinguish between Audit File Review, Statutory Accounts Preparation Review and Unincorporated Accounts Review. It will provide an effective review of accounts preparation to include focusing on appropriateness of accounting policies (for both company law and tax purposes) ensuring that the critical review of accounts makes sense and provides adequacy of disclosures.

The course content will include:

● Practical aspects of the review process
● Comparison of planned work and actual work undertaken
● Recording key issues
● Recording Ethical Standards issues
● Use of professional judgement
● Additional requirements of auditing standards
● Pointers to improving efficiency on future assignments

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Thursday 15 October 9-30a.m. to 1-00p.m and 2-00p.m. to 5-00p.m.

30th Annual Tax Update and Review

Presented by

Rebecca Benneyworth BSc FCA and Francesca Lagerberg LLB ACA

£150 plus VAT including a buffet lunch

CPE 18 CPD 6.5

This popular course is presented by two of the country’s leading taxation lecturers and will benefit all practitioners and staff involved in giving tax advice to their clients and who need to keep abreast of current developments. To ensure that delegates are kept fully up to date the content of this course is set shortly before the presentation to take account of the changes as they occur. All major changes will be explained and the seminar will assist practitioners in identifying tax planning opportunities.

The course content will include:

● Budget and Finance Act Review
● Statements of Practice
● Changes in Business Tax, Corporation Tax and VAT
● Employee Taxation
● Changes in Capital Gains Tax
● Changes in Inheritance Tax
● Tax Administration

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Thursday 22 October 9-30a.m. to 1-00p.m. and 2-00p.m. to 5-00p.m.

STAFF COURSE - Accounts Preparation Skills

Andrew Paul ACA

£130 plus VAT including lunch CPE 18 CPD 6.5

Please bring pen and paper

The preparation of accounts from source records is fundamental to all accounts staff. The course is suitable for anyone who has knowledge of the principles of book-keeping and has been involved in accounts preparation assignments for between nine and twelve months. It is intended to ensure that any basic problems or misunderstandings are eliminated at an early stage and give a complete overview of the assignment from start to finish. At the end of the day participants will have prepared a set of accounts together with working papers. This will be undertaken by using both manual books and records and also computerised accounting records. The course will follow a programme as set out below:

● Participants will be presented with a set of incomplete records and required to participate in the creation of a work plan and follow this through in order to prepare accounts.
● The course will incorporate some use of spreadsheets for analysing the cashbook transactions and preparing lead schedules.
● Participants will review the draft accounts to identify unusual items. Relevant adjustments will then be calculated and issues noted for discussion with the client.
● Following discussions with the client all adjustments will be posted by completion of an extended trial balance on a spreadsheet.
● The case study will then be revisited with the client using computerised accounts, looking at the main problem areas which may be encountered.

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Thursday 22 October 9-30a.m. to 1-00p.m.

Audit Emerging Issues and Common Problems

John Selwood ACA

£75 plus VAT CPE 10 CPE 3.5

This is a highly practical course considering the interpretation of recent changes in auditing. The course will look at the practical issues arising from the implementation of changes in Auditing Standards, ethics and other relevant issues. The contents of the course will both reflect topical issues and the needs of auditors of SME’s. The course will benefit partners and senior staff involved in audit work.

The course will look in detail at the big issues for implementation in 2009:

● Changes brought about by the clarity project, expected in 2010
● The SME Audit
● Companies act 2006 Implementation issues
● Any other current issues

Lunch will be provided for those attending both morning and afternoon sessions

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Thursday 22 October 2-00p.m. to 5-00p.m.

Practice Assurance the Latest Developments

John Selwood ACA

£75 plus VAT CPE 8 CPD 3

Delegates will benefit by gaining an understanding of the impact of Practice Assurance over the past three years, and how this impacts on their practice. The course will consider problem areas and give particular advice on compliance. It will benefit partners and senior managers in practice, especially those from ICAEW regulated firms who are concerned with the changes the profession faces, including practice assurance.

The course will cover:

● Understanding and dealing with regulatory changes in practice assurance
● Feedback from QAD on both audit and non-audit Practice Assurance visits
● Changes in money laundering rules
● New CPD rules
● The new ethical standards for auditors
● Engagement and disengagement
● Cold file reviews
● Dealing successfully with a Practice Assurance visit
● Implementing systems to improve compliance, client service and profitability

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Tuesday 3 November 2-00p.m. to 5-00p.m.

Tax Investigations and Enquiries

Andrew Gotch CTA (Fellow)

£75 plus VAT CPE 8 CPD 3

Accounts investigation is an area in which HMRC often seems to enjoy a degree of supremacy over the accountancy profession, pouring resources into making the enquiry regime ever more effective. The law is also fast changing to make the settlement of enquiries more expensive and to give HMRC ever-increasing powers to obtain information and put pressure on taxpayers. The experience of most clients – particularly since Customs merged with the Revenue – is that investigations are intrusive, aggressive and stressful. Most practitioners will not have had the detailed training given to Inspectors in this area and may be vulnerable at just the time when their clients need their help most. The seminar will ensure that you understand the rules and tactics that can be employed to get your clients the best results.

The course will provide a comprehensive and practical review of the enquiry process including:

● Recent changes in the law
● Relevant cases that have come before Commissioners and what can be learnt from them
● Keeping the client’s head down – how to identify risk of selection for enquiry
● Strategy – running an enquiry successfully
● Settling an enquiry, including review of the penalty regime.

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Thursday 12 November 9-30a.m. to 1-00p.m.

Partnership Planning Issues

Robert Trunchion MSc FCA CTA TEP

£75 plus VAT CPE 10 CPD 3.5

The course is designed to give delegates a better understanding of how the various taxes affect partnerships. It considers planning aspects that will enable participants to provide their partnership clients with good practical advice. The course also considers alternative structures including limited liability partnerships and the introduction of corporate partners. It will benefit those advising partnerships on strategic issues that have tax implications.

The course content will include:

● The legal constitution of partnerships:
The partnership agreement
Types of partner
Husband and wife partnerships.

● Income Tax:
Division of profits and losses
Partnership changes and mergers
Assessment of other partnership income.

● Specific tax planning:
Capital gains tax
Inheritance Tax

● Limited Liability Partnerships – an overview

● Incorporation – limited company or LLP

● Service Companies and corporate partnership

Lunch will be provided for those attending both morning and afternoon lectures

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Thursday 12 November 2-00p.m. to 5-00p.m.

Life and Death Situations

Robert Trunchion MSc FCA CTA TEP

£75 plus VAT CPE 8 CPD 3


The course aims to equip participants with the skills needed to talk to clients about the vitally important area of IHT. With variable property prices and the continued restrictions to increases in the Nil Band proportionately, many clients who have previously had no problems in this area will need to consider the consequences of not undertaking proper planning and what happens if they do not keep this under review. This is an area which is receiving increased attention from this Government that has introduced considerable anti-avoidance over the last few years to add to the complexity of this matter. It will benefit any person advising on or needing to have a knowledge of IHT and how it works.

The course content will include:

● Inheritance Tax:
Introduction and exemptions
Transferable nil bands
Estates of husband and wife
The home
PETs and lifetime giving
Business Interest.

● Lifetime planning:
Using exemption and reliefs
Using nil rate bands
Making PETs
Watch the pre-owned asset rules

● Wills and IHT:
Practical points
Tax planning through a will
Nil rate band planning and transferable nil bands.

● Trusts and IHT:
Using trusts during lifetime and on death
Trusts and traps for the unwary
Estate planning vehicles both for tax and family reasons.

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Thank you for your support

We look forward to welcoming you to our 2009 lectures

The 2010 brochure will be available in October 2009