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

Wednesday 24 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

In this litigious age all accountants must give thought to year end 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 those final weeks before the end of the tax year. This course will consider what one has to do and what one ought to do at this time of year. The course will benefit partners and staff who are involved in both the compliance and advisory aspects of taxation.

The content of the course will, to a certain 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 and other benefits
● Using the main capital tax reliefs and any planning that needs to be done

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

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Wednesday 24 February 2-00p.m. to 5-00p.m.

Practical Aspects of Buying and Selling Private Companies

Robert Trunchion MSc FCA CTA TEP

£75 plus VAT CPE 8 CPD 3

Despite the effects of the recession, there are still going to be clients who need to re-organise, expand or exit their businesses. This course deals with the aspects that should be considered when advising clients on buying and selling their companies. The course will be of benefit to general and tax practitioners who advise the owners of businesses on taxation matters.

Although the exact state of the economy and fiscal policy will be difficult to predict, the following will be covered:

● Technical details
● Structuring the deal
    - Does the deal make commercial sense
    - Choosing the most efficient tax structure
    - Commercial reality
● Contractual Aspects
    - Asset sales
    - Sale of shares
● Pre sale re-organisation including necessary de-mergers
● Practical points, planning matters and pitfalls

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

Advanced N I Issues

Jim Yuill, The Yuill Consultancy

£75 plus VAT CPE 8 CPD 3

The course will provide an opportunity to explore some of the more advanced aspects of National Insurance. The course content will include:

● 2010 latest developments
● Company Directors – loan accounts, end of year adjustments etc
● The Upper Accrual point
● Persons such as entertainers, teachers and lecturers treated as employees
● Employees with more than one job or who are employed and self-employed
● Salary sacrifice
● Termination payments
● Tips and Gratuities
● State pension changes from 6 April 2010
● New pension arrangements from 2012
● Voluntary Contributions
● International Issues
    - Revised EU social security rules; Bi-lateral agreements;
    - Employees going to or coming from non-agreement countries

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Thursday 11 March 9-30a.m. to 1-00p.m.

Regulatory Threats to your Practice in 2010

Roger Bryant MSc BSc(Econ) FCA FCCA

£75 plus VAT CPE 10 CPD 3.5

In this time of increased legislation and regulation it is sometimes hard for business people to keep up with developments. This seminar focuses on regulatory issues that will impact on small practices. It will be of benefit to partners and managers in practice.

The course will focus on recent developments and regulatory issues in the following areas:

● Professional body regulations and bye laws
● Audit regulation
● Practice assurance and quality checks
● Client money
● Data protection
● Money laundering overview
● Employment issues
● Health and Safety

The seminar content may change to incorporate any new developments in this area.

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

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Thursday 11 March 2-00p.m. to 5-00p.m.

Reporting on Directors’ Transactions and Interests

Roger Byant MSc BSc(Econ) FCA FCCA

£75 plus VAT CPD 8 CPE 3

The course will provide a practical view of the key requirements for disclosing and reporting on transactions with directors including the major changes from the Companies Act 2006 and revised versions of international accounting and auditing standards. It will be of benefit to partners and staff engaged in audits and preparation of accounts of all types of companies.

The course content will include:

● The legal framework – including Companies Act provisions governing approval and disclosure of transactions involving directors and connected persons.
● Requirements under IAS 24, FRS8 and FRSSE 2008.
● Applying ISA 550 including the revised standard applicable from 2010 and related auditing issues.
● Rules for distributable profits
● Illegal acts and money laundering issues affecting directors
● Practical problems and how to solve them.

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

Tax Planning in a Recession

Tim Good BA(Oxon) ACA

£75 plus VAT CPD 10 CPE 3.5

The course will deal with problems which occur in recessionary times and how best to deal with them for taxation purposes. The course content will include:

Individuals:
● Capital Losses; Share loss relief; Negligible Value claims;
● ISAs and Pensions: Tax cash flow; Main residence elections;
● IHT Planning; Tax Credits; Husband & wife tax planning.

Unincorporated Business:
● Capital allowances; Trading loss relief; Change of accounting date;
● Cessations Use of LLPs

Companies:
● Tax cash flow; Extracting profits; Trading loss relief;
● Property companies; Disincorporations; Winding up.

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

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

Retirement Planning

Tim Good BA(Oxon) ACA

£75 plus VAT CPE 8 CPD 3

The course will benefit partners and staff involved in advising clients who are contemplating retirement. It will also be relevant to partners who are themselves approaching retirement.

The course content will include:

● Tax problems associated with retirement
● Tax efficient investments
● Maximising pension contributions
● Phased retirement and income withdrawals from pension plans
● Exit routes from the family company or OMB
● CGT planning on retirement
● Tax planning on emigration
● The family home
● IHT mitigation
● Pension planning

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Tuesday 23 March 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 a.m. CPE 10 CPD 3.5; p.m. CPE 8 CPD 3

Please bring pens and paper

Payroll Update for Staff (morning)

The course is suitable for participants with a reasonable knowledge of payroll issues. It will ensure that delegates are aware of current payroll issues and recent changes in legislation. The course will use appropriate case studies and the content will include:

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

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

VAT Update for Staff (afternoon)

The course aims to ensure that participants are aware of recent changes in legislation and correct treatment of specific problem areas. It is suitable for those with a basic understanding of VAT and who have worked between 2 and 3 years in the profession. The courses content will include:

● Recent developments; Partial exemption; Basic land & property transactions;
● Capital Goods scheme; International trading in goods and services.

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Thursday 15 April 9-30a.m. to 1-00p.m.

LLP’s Accounting and Legal Requirements

Michael Ulrich ACA

£75 plus VAT CPE 10 CPD 3.5

This course will consider the legal and accounting requirements for Limited Liability Partnerships. It will include the new requirements under the Companies Act 2006 which apply to accounting periods commencing on or after 1 October 2008. The changes from previous requirements will be highlighted. Accounting requirements of the SORP will also be covered.

The course content will include:

● Legislation; LLP Act and associated Regulations
● The administrative requirements
● Application of the Companies Act and the changes arising from 1 October 2008
● SORP 2006

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

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Thursday 15 April 2-00p.m. to 5-00p.m.

Specialist Audits - Charities, Clubs and Associations

Michael Ulrich ACA

£75 plus VAT CPE 8 CPD 3

This course will be of benefit to all those involved in the examination of the accounts of charities and of clubs and associations.

The course will consider the following topics for each of the two sectors:

● An understanding of the nature of clubs and associations and of charities and the regulatory framework in which they operate.
● It will highlight any recent changes
● The requirements of external scrutiny of the accounts
● The application of auditing standards and potential problem areas

The course content will include

● Regulatory framework
● Accounting issues of relevance to the auditor
● Requirements for external security
● Particular audit areas, to include revenue and income.

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Wednesday 28 April 9-30a.m. to 1-00p.m.

Charity Update – Accounting, Law and Tax

Rebecca Benneyworth BSc FCA

£75 plus VAT CPE 10 CPD 3.5

The course will review the Charity SORP 2005 and practical issues related to its implementation. If issued, the exposure draft for SORP 2010 will be reviewed. It will also review the impact of the main provisions of the Charities Act 2006, and the changes in reporting required as a result. In particular the session will cover the new public benefit regime in detail. Recent developments in direct tax and VAT affecting both charities and their supporters will also be examined.

The course content will include:

● SORP 2005 Overview – quick review of main disclosure requirements: Trustees’ Report; Statement of Financial Activities; Balance Sheet
● SORP 2005 post implementation review; Tricky Areas with Trustees’ Report: Problem areas with accounting treatment & disclosure; provisions for charitable commitments; classification of incoming resources and resources expended
● Review of model accounts produced by the Charity Commission. Accounts forms and guidance for smaller charities.
● Charities Act 2006: review of key changes. Review of commencement dates and secondary legislation. Guidance issued by the Charity Commission on public benefit, and how to advise your clients. What happens if you can’t comply?
● Charity Tax Developments – Finance Act 2006 changes including on anti avoidance
● Current VAT issues for charities, including a review of relevant cases.

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

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Wednesday 28 April 2-00p.m. to 5-00p.m.

Dealing with HMRC

Rebecca Benneyworth BSc FCA

£75 plus VAT CPE 8 CPD 3

The modernisation of the tax authority which commenced after the merger of the two constituent elements of the Inland Revenue and Customs and Excise has prompted the most far reaching changes in modern history. By 2010 we will be half way through the implementation of the most comprehensive review of the tax authority’s powers for 30 years. Add the changes of the Carter report and you have a challenging mix, with small employers required to file on-line in 2010, and VAT online also mandatory from April 2010, and Corporation Tax XBRL lining up fast.

The course will examine how advisers can adapt their processes to deal with the new challenges and the content will include:

● Income Tax – recent changes and plans for the future in self-assessment administration; 2010 tax returns; online filing results, penalties and exceptions; developments in SA online services to help practitioners.
● General tax developments: penalties for incorrect returns- key points. Late notification penalty: reminder of the dates and penalties. Late filing and late payment penalties; commencement dates, illustrations of the regime in practice. What is outstanding?
● Compliance checks: the new process; Finance Act 2008 statutory powers; codes of practice; development of HMRC charter; the adviser’s work in underpinning compliance.
● Corporation Tax – what is XBRL and what does it do. Online filing demonstration.
● Payroll – in year and other issues. Payrolling benefits – what are they?
● VAT Developments. Risk Tools –why use them? Demonstration of new tools

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Thursday 6 May 2-00p.m. to 5-00p.m.

P11D Pitfalls and Problems

Mark Ward LLB CTA

£75 plus VAT CPE 8 CPD 3

Dealing with year-end returns for employees, particularly Form P11D, is an annual problem with the challenge of capturing the relevant detail correctly before early July. The course will identify where the unwary are likely to make mistakes and provide strategies to avoid these. It will be of benefit to accountants and staff involved in completing the end of year returns.

The course content will include:

● Detailed requirements of Form P11D, together with practical illustrations
● Completion of specimen returns
● Pitfalls and Problems in completing P11D forms
● How to avoid and eliminate problems
● The connection between P11D and other HMRC forms.

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Wednesday 12 May 9-30a.m. to 1-00p.m.

Practical Insolvency Issues Post the Credit Crunch

Howard Roberts, solicitor and Glyn Mummery, insolvency practitioner

£75 plus VAT CPE 10 CPD 3.5

In an increasingly difficult economic climate, practical knowledge and understanding of technical insolvency rules and procedures is imperative. Failure to understand at least basic insolvency rules and procedures can be costly in terms of time and money. The course is relevant to all accountants whether dealing with general practice or corporate affairs, finance managers and directors.

The course content will include:

● Types of insolvency, credit crunch, overview of Insolvency Act 1986, the Enterprise Act 2002, the Company Directors’ Disqualification Act 1986 and the Companies Act 2006
● Early warning signs – what to look for and how to deal with the issues, sources of funding – collecting debts
● Bankruptcy and individual voluntary arrangements
● Liquidation – solvent and insolvent liquidations, winding up by the Court
● Administration (including CVA) – the UK “Chapter 11”, administration sales –the rise of the pre-pack
● Insolvency issues and employees – Redundancy Payments Service, Transfer of Undertaking (Protection of Employment) Regulations 2006 “TUPER”.
● Personal liability for company officers – unwinding voidable transactions (preferences, transactions at undervalue –ss238 to 241 of the Insolvency Act 1986), misfeasance, wrongful and fraudulent trading offences under the Companies Act 2006.
● Debt Relief Orders
● Phoenix companies –SS 216 and 217 of the Insolvency Act 1986.

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

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Wednesday 12 May 2-00p.m. to 5-00p.m.

Legal Issues affecting SME’s in 2010

Louise Dunford LLM LLB Barrister, Cert Ed.

£75 plus VAT CPE 8 CPD 3

A number of topics will be of particular importance to practitioners and their clients in 2010. Directors’ duties in the smaller company, and the effect of any new cases will be considered. New developments in employment law will be discussed and there will be an update on all important cases affecting small and medium sized employers.

The course content will include:

Employment Update:
● Employment status – the current situation on contractors and agency workers
● Employment Contracts, what to watch out for
● Unlawful discrimination, especially provisions relating to age and the Equality Act
● The current situation in relation to dismissal and disciplinary procedures
● Redundancy law and practice
● Focus on dealing with staff sickness

Company Law:
● Directors and directors’ duties
● Duties of directors in failing companies
● Members, shares and minority protection and new cases

Regulatory Update:
● Data protection – what is the current position, recent prosecutions
● Health and safety for the SME
● Developments in professional negligence, including consideration of engagement letters.

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Wednesday 19 May 9-30a.m. to 1-00p.m. and 2-00p.m. to 5-00p.m.

19th Annual Audit and Accounts Update

Stephanie Henshaw BA ACA and John Selwood ACA

£150 plus VAT (including a buffet lunch) CPE 18 CPD 6.5

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

The course content will include:

● Accounting abstracts and standards
● Auditing Standards
● Audit Regulation
● Ethical Matters
● Practical client service issues
● Other topical matters

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

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Thursday 10 June 2-00p.m. to 5-00p.m.

Trusts - Back to Basics

Pat Nown ACA CTA ATT

£75 plus VAT CPD 8 CPD 3

Over the past two years many delegates have requested a course which explains the basics of different types of trusts. This course is aimed at those who require a basic understanding of trusts and how income and capital gains tax apply to trusts. The course will also be suitable for staff members who deal with the tax compliance of trusts but who have come to rely on computer software to get things right.

The course content will include:

● Types of trusts and their uses
● Income and Capital Gains Tax applicable to trusts
● Administration
● Key events and their consequences
● Case studies (please bring a calculator)

Please note: The numbers on this course are limited to 30 delegates. If bookings exceed this number a second course will be arranged for the morning of the 10th June.

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Tuesday 15 June 9-30a.m. to 1-00p.m.

VAT Update and Problem Areas

Dean Wootten FCA CTA

£75 plus VAT CPE 10 CPD 3.5


VAT is the fastest changing and the most complex tax that practitioners have to deal with on a regular basis. This course will bring you up to date with the most significant changes in the last twelve months and explain the likely impact of those changes on businesses. This course is specifically designed for the general practitioner, providing up to date knowledge and a method of providing assurance to clients.

The course content will cover:

● Changes in VAT legislation
● Changes in HMRC practice
● VAT cases and tribunal decisions and their practical implications
● A review of developing VAT issues and their likely impact on businesses, including:
● Registration issues including late registration penalty
● Practical issues with retail and flat rate schemes
● Grey areas on input tax recovery
● Developments in partial exemption
● The new penalty regime for errors
● The new Independent Review and Tribunal regime
● Option to tax issues including when to revoke.

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

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Tuesday 15 June 2-00p.m. to 5-00p.m.

International VAT Issues

Dean Wootten FCA CTA

£75 plus VAT CPE 8 CPD 3

In the light of recent VAT changes the course is aimed at practitioners advising clients on the UK and overseas implications of cross border trading. It will be of benefit to partners and senior staff who advise clients on VAT matters.

The course content will include:

● Buying and selling goods within the EU
● Buying and selling goods outside the EU
● Providing services to UK companies
● Providing services to non UK companies
● Receiving services from non UK suppliers
● Triangulation
● Reporting requirements (ESLs, SSDs)
● Overseas registration issues
● Agency
● Protecting clients from missing trader fraud

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Thursday 24 June 9-30a.m. to 1-00p.m.

Finance Bill / Act 2010

Robert Jamieson MA FCA CTA(Fellow)

£75 plus VAT CPE 10 CPE 3.5

This course will review the main changes announced by the Chancellor in his Spring 2010 Budget (expected to be shortly before the General Election) and the speaker will then give his initial planning thoughts on the new provisions.

The course is designed to benefit all tax staff, audit partners and managers.

The course content will include:

● Personal Tax changes
● Business Tax changes
● Corporate Tax changes
● Capital Tax Developments

The precise content of this course will be determined in accordance with the state of passage of the legislation.

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

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Thursday 24 June 2-00p.m. to 5-00p.m.

Tax Hotspots and Latest Planning Issues in 2010

Robert Jamieson MA FCA CTA(Fellow)

£75 plus VAT CPE 8 CPD 3

This course will benefit partners, managers and other members of staff who need to give up to date tax advice to their business and personal clients. The main aim is to provide a resume of a number of topical tax planning opportunities.

The course will cover such matters as:

● Entrepeneurs’ relief – a helpful HMRC interpretation
● Dividend waivers – watch out!
● Carrying company losses back three years
● Terminal Loss Relief – a late amendment
● Strategies in avoiding the 50% rate
● Higher rate relief for pension contributions
● Anti-forestalling – the cliff edge effect
● Family debt scheme revisited – a CGT trap
● Melville Mark lll
● Release of trade debts between connected companies
● The use of loan and loan write-offs in family companies

Please note: The course content will be amended to incorporate suitable new material to reflect changes in the 2010 Finance Bill.

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Just some of your comments .....

...of Rebecca Benneyworth
“Excellent as always”
“One of the best courses I’ve been on – ever, anywhere”

...of Michael Ulrich
“Very practical and well presented lecture”

...of Bob Trunchion
“Extremely good lecture, many useful thought provoking ideas”

...of Louise Dunford
“Very good lecturer, well presented” “Tremendous presentation”

...of Jonathan Wilkey
“First class course of great benefit” “Excellent – invite him back again”

...of Tim Good:
“Excellent” “Very competent lecturer”

...of Robert Jamieson
“Excellent lecturer – clear, practical and very useful presentation”

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

Anti Money Laundering Requirements for Professional Practices

Stephanie J Henshaw BA ACA

£75 plus VAT CPE 10 CPD 3.5

The course will look at the practical aspects of the Anti Money Laundering regime to date. It will consider the Money Laundering Regulations 2007 and their practical implications for firms and MLROs. The presentation is aimed at any firm providing accounting services but particularly at professional staff and partners and will assist firms in fulfilling their training obligations.

The session focuses on the current anti money laundering requirements on firms and the parts that seem to cause the most problems in practice. It provides a refresher on key points in dealing with clients, from first meeting through servicing to disengagement, and will give practical guidance when making a Suspicious Activity Report. By nature of the subject it is not possible to specify in detail what will be covered at this stage but topics will include:

● Overview of the current money laundering regime:
   - The latest on AML legislation
   - Feedback from SOCA
   - Status of current professional guidanc

● Supervision and registration issues:
   - Accountancy and service providers
   - Trust and company service providers
   - High Value Dealers

● MLR 2007 and CCAB guidance:
   - Feedback from regulators
   - Common areas of difficulty
   - Practical points to consider

● Reporting to SOCA:
   -  Recap on statutory obligations
   -  Practicalities of making reports
   -  Disengagement issues

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

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

Implementing the New ISA Requirements

Stephanie Henshaw BA ACA

£75 plus VAT CPE 8 CPD 3

The International Auditing Standards have been redrafted to make them easier to understand and some additional “required procedures” have been introduced. The UK Auditing Practices Board has decided to adopt the new “Clarity” ISAs which will apply to audits for periods ending on or after 15 December 2010. Initial research undertaken by the APB indicated that there would be a cost implication for all sizes of audit firms and that it would be greater for SMEs than for large companies. It is, therefore, important that firms understand where the changes arise and how they can best be coped with.

The course content will be developed when the final Clarity ISAs and relevant guidance are published and their impact becomes clearer, however, the course will include:

● The implementation timetable and an overview of the Clarity ISAs
● What will we have to do differently in future - anticipated training requirements; implications for audit manuals and standard working papers; practical issues for firms.
● Applying the Claritys ISA to SMEs
Applying Clarity ISAs to other types of audit client

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Wednesday 6 October 9-30a.m. to 1-00p.m.

Incorporation in 2010

Martyn Ingles

£75 plus VAT CPE 10 CPD 3.5

With the Finance Act 2009 changes to taxation, particularly the 50% tax rate, allied with increases in the small companies’ rate of corporation tax in recent years, the traditional question as to whether to incorporate a business has become increasingly difficult to answer. In this litigious age, limited liability is increasingly important but what are the tax consequences of obtaining this?

The course will be of benefit to all partners and staff advising clients on the most efficient business entity to adopt taking account of the income tax, VAT and CGT consequences for sole traders and partnerships, consideration of tax efficient extraction of profits from a small company, and the key issues on disincorporation. The content will include:

● The question of ‘when to incorporate?’
● Income Tax issues on the cessation of an unincorporated business
● CGT on incorporation – Section 162 and 165 reliefs
● Market value of goodwill and issues it raises
● The option of the LLP structure
● Extraction of Profits
● The tax costs of disincorporation

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

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Wednesday 6 October 2-00p.m. to 5-00p.m.

Capital Allowances in 2010

Martyn Ingles

£75 plus VAT CPE 8 CPD 3

The course will provide a broad understanding of the capital allowances regime, concentrating on plant and machinery allowances for businesses including 2008 Finance Act, Finance Act 2009 and any Finance Act 2010 changes. The course will benefit partners and professional staff, with either advisory or tax compliance responsibilities, who need to have a solid understanding of the capital allowances implications of their clients’ involvement in acquiring and disposing of capital assets.

The course content will include:

● What qualifies as plant and machinery?
● Repairs v improvements
● Rates of allowances and the annual investment allowance
● Allowances for business cars
● Buildings and the importance of “fixtures”
● The demise of industrial and agricultural buildings allowances
● Tax relief for patents, know how and other intangible assets

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Thursday 14 October 9-30a.m. to 1-00p.m.

Small Company Reporting Problems in 2010

John Selwood ACA

£75 plus VAT CPE 10 CPD 3.5

The course provides a no-nonsense update for busy professionals on the areas that are currently causing concern. By focusing on areas that are important for the small entity it will ensure that delegates keep totally up to date with relevant standards and law. The course will benefit general practitioners who prepare company accounts and regularly have to apply accounting standards to SME enterprises. The course is suitable for partners, managers and qualified staff.

The course will cover:

● Relevant, recent FRS’s, UITF Abstracts etc.
● Interpretation of the Companies Act 2006 accounting provisions
● Compilation reports and duties of the non-auditor
● Notice of imminent changes to relevant standards
● Practical examples dealing with complex standards relating to small companies
● Small Company Law and the workings of audit exemption – including Companies Act requirements
● Small Company Charity issues

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

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Thursday 14 October 2.00p.m. to 5-00p.m.

The future of Company Accounts – IFRS, Micro Entities, Companies Act and all that

John Selwood ACA

£75 plus VAT CPE 8 CPD 3

The course looks at the framework for UK Companies in 2010 and in the future (eg accounting regulations following the 2006 Companies Act provisions; adopting the International Accounting Standards in place of UK GAAP; abbreviated accounts; rules for laying and filing of accounts and other topical matters. In particular the course considers the Accounting Standards Board’s plans for the future and the impact of the International Standards, including:

● IFRS for SME’s
● The EU and Micro entities
● The impact of the current Financial Reporting Standard for Smaller Entities

The course also looks at the Companies Act 2006. Now that the dust has settled this course takes a detailed look at the impact of the Act on company accounts. In particular it will cover:

● Related party disclosure
● Directors’ transactions disclosure
● Small company exemptions
● Off balance sheet disclosures

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Thursday 14 October 9-30a.m. to 1-00p.m. and 2-00p.m. to 5-00p.m.

Staff Course - Company Accounts Preparation and Disclosure Problems

Andrew Paul ACA

£130 plus VAT (including lunch) CPE18 CPD 6.5

The course is aimed at anyone who prepares company accounts, whether they are new to the task or need a refresher. For ACA students the course will be most beneficial prior to sitting the Financial Accounting & Reporting papers; for ACCA prior to paper F7 Financial Reporting and for ATT staff prior to sitting Drafting Financial Statements at the technician level. By the end of the day participants will be familiar with a set of statutory accounts and the relevant notes. There will be a focus on changes occurring over the previous 12 to 18 months, particularly since the implementation of the Companies Act 2006. The course content will include:

● Formal introduction to company accounts, accounting principles and policies
● Profit and Loss – format and notes including reference to accounting standards
● Balance Sheet – format and notes, including relevant accounting standards
● Case Study – participants will be introduced to the small companies accounts disclosure checklist and will be required to review and amend a set of accounts for both disclosure requirements and preparation issues.
● Discussion contrasting differences in disclosures should the company not claim small company exemptions.
● Review of recent changes to accounting and disclosure requirements

Please note: The course does not deal with the content of abbreviated accounts.

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PLEASE NOTE THE CHANGE OF DATE FOR THIS COURSE - previously 21 October

Tuesday 2 November 9-30a.m. to 1-00p.m. and 2-00a.m. to 5-00p.m.

31st Annual Tax Update and Review

Presented by

Mike Truman and Francesca Lagerberg LLB ACA

£150 plus VAT including a buffet lunch

CPE 18 CPD 6.5

This popular course will again be presented by two of the country’s leading taxation experts.  In Rebecca’s absence, as we all continue to wish her well, Francesca will be joined by Mike Truman, editor of “Taxation” magazine who frequently commentates on tax matters for TV and radio. Mike states that by 2 November we can expect that as well as Finance Acts 1 and 2 it is likely that Finance Act No 3 will have been enacted, thus delegates will be brought “bang up to date” by his and Francesca’s presentations. The day will benefit all practitioners and staff in giving advice to their clients and who need to keep abreast of current developments.

The course content will include:

● Review of 2010 Budgets and Finance Acts
● Statements of Practice
● Changes in Business Tax, Corporation Tax and VAT
● Employee taxation
● Changes in Capital Gains Tax
● Tax administration

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Thursday 4 November 9-30a.m. to 1-00p.m.

Property and the Elderly

Jonathan Wilkey, Solicitor

£75 plus VAT CPE 10 CPD 3.5

The problem facing many elderly people who own a valuable property is funding a lifestyle on limited income particularly in time of low interest rates and falling stock markets. To raise capital for such items as home improvements, long term care, school and university fees many are turning to equity release schemes. The aim of this course is to introduce the practitioner to a rapidly expanding market, where fears are emerging about complicated and unregulated schemes, and offer practical and current advice on common questions asked by clients and practitioners.

The course will cover the following issues:

● Home Reversion Plans, Lifetime Mortgages, Home Income Plans
● Alternative solutions
● Implications: Tax- IHT, CGT and IT: Welfare benefits, Maintenance & Insurance, Sharing; Moving; Funding long term care
● Equity release and Estate Planning
● Mental capacity; Power of Attorney; Court of Protection; Receivership
● Practitioner’s duties when advising; Avoiding negligence claims
● Finding the right adviser, Solicitor, Accountant, IFA
● Use of checklists and precedents
● Practical problems and case studies (You are invited to bring along practical issues for discussion).

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Tuesday 16 November 9-30a.m. to 1-00p.m.

Acting for Farmers

Robert Trunchion MSc FCA CTA TEP

£75 plus VAT CPE 10 CPD 3.5

The course aims to give participants a general understanding of farmer clients, the pressures they are under and how to act for them. It will consider the accounting aspects as well as tax planning opportunities. The course will benefit anyone requiring an understanding of the financial and tax implications for farmers. Farming will undergo some fairly major changes in the next few years which farmers need to prepare for now. The course content will include:

Accounting Problems
Available information;   Grants, subsidies and single farm payment;    Topical Points

Taxation of Farms:
● Averaging, losses and hobby farming
● Capital Allowances
● Dealing with, but preferably avoiding, investigations
● The taxation of grants etc
● Farmhouses
● Capital Gains and Inheritance Tax
● VAT and how it affects farmers

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

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Tuesday 16 November 2-00p.m. to 5-00p.m.

Inheritance Tax Practical Issues

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, many clients need to consider the consequences of not undertaking proper planning and what happens if they do not keep this under review. Even in a recession, IHT planning needs to be kept under review as lower values can make planning simpler. The economic situation means that it will be difficult for any Government to raise thresholds on estates that could be caught to IHT for some years whatever the public aspirations.

The course content will include:

Inheritance Tax:
● Refresher 
● Estates of husband and wife
● The home
● PETs and lifetime giving
● Business Interests

Wills and IHT:
● Practical Points
● Tax planning through the will

Lifetime Planning:
● Using the exemption and reliefs
● Do we still need to use the nil rate band
● Making PETs
● Watch the pre owned asset rules

Trusts and IHT:
● Using trusts in lifetime and death
● Estate planning vehicles for tax and family reasons
● Trusts and traps for the unwary
● Alternative structures

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Thank you for your support

We look forward to welcoming you to our 2010 lectures

The 2011 brochure will be available in October 2010