Starbucks, Google and Amazon have come under fire for tax avoidance, putting the entire UK Corporation Tax regime under the spotlight.
Our July webinar will examine the latest developments in anti-avoidance including what the introduction of the General Anti-Abuse Rule (GAAR) will mean in practice. Controlled Foreign Companies regime is being reformed in order to make the UK more attractive for foreign companies. Our eminent speakers will examine the new rules and provide you with practical tips for tax planning.
Forthcoming Webinars
Here is the schedule of forthcoming webinars for this practice area.
On Demand Webinars
Here is a list of previously broadcast webinars that are now available on demand.
11th Jun 2012 12:30
VAT update 2012
The Finance Bill 2012 introduced the much welcomed cost sharing exemption for services shared between VAT exempt bodies such as charities, insurance companies, banks and universities. Whilst many organisations work together to share costs and resources in order to ease expenditure, these arrangements are normally liable for VAT between the different participants. For participants who can reclaim VAT, this causes little concern, yet for those unable to reclaim VAT, these arrangements become less attractive. The cost sharing exemption will allow these organisations to make further efficiency savings and mitigate VAT costs.
As it is expected that the exemption will become effective this summer, now is the time to ensure that you are fully up to date with the new rules.
This webinar will cover:
Topics:
• VAT package 2010 – how is it working in practice?
• Place of supply of goods and services
• Cost Sharing Exemption – impact on charities
• Insurance and financial services
o EU developments
o Recent decisions, including GFKL and Axa
• New penalty regime – how HMRC are applying it?
• VAT litigation
13th Sep 2012 12:30
Taxation of intellectual property
The new Patent Box regime should come into effect on 1 April 2013. The Patent Box was set up by the UK Government in order to encourage companies to locate high-value jobs associated with the development, manufacture and exploitation of patents in the UK. It aims to enhance the competitiveness of the UK tax system for high-tech companies.
In an increasingly complex, fast changing tax world our interactive webinars will ensure that you understand how best to take advantage of this new measure.
This webinar will cover:
• Upcoming ‘Patent Box’ – how will it work?
• New CFC rules and IP including holding structures
• Update on ‘above the line’ R&D tax credits
23rd Oct 2012 12:30
Capital allowances update 2012
In the last Budget the Chancellor introduced a number of new rules relating to capital allowances, including measures relating to plant and machinery which aim to make anti-avoidance ‘more effective’. The rules are geared to impact only on transactions which are created to obtain a tax advantage. However, many professionals are concerned that they will also impact on normal transactions and tax planning.
Our experienced speaker will offer you an update on the new rules and provide practical tips to ensure that you use your capital allowances to the maximum.
This webinar will cover:
• Finance Act 2012
− Capital allowances on sales and transfer of fixtures
− P&M anti-avoidance changes
− Feed-in tariffs and the Renewable
Heat Incentive
− Changes to the CO2 emissions threshold
• Case law update
15th Nov 2012 12:30
Tax efficient company reorganisations 2012
The Finance Act 2012 introduced a new regime for Controlled Foreign Companies (CFCs). It is more limited than the previous regime as it focuses only on artificial diversion of UK profits to low tax jurisdictions. The Government hopes that this will make the UK tax system more competitive. The previous rules were perceived to be draconian by some companies who, consequently, left the UK tax net. The new regime will apply from 2013.
This pertinent webinar will offer you an update on the new rules and give you practical tips on how best to organise your company to take full advantage of them.
This webinar will cover:
• Impact of the new CFC regime – how to organise a company to take advantage of the new rules
• Demergers
• Degrouping rules – how are they working in practice?
• The GAAR and its potential impact on company reorganisations
• Update on distributions including the decision in HMRC v First Nationwide
9th Jan 2013 12:30
Review of Autumn Statement and draft Finance Bill 2013 clauses
This webinar will cover:
• The general anti abuse rule
• Statutory residence test and abolition of ordinary residence
• Employee share schemes developments
• General update on reliefs and allowances (PT and CT)
• Research and development tax credits
• Corporation tax - deferral of payment of exit taxes
• Annual residential property tax
• Real Time Information
• Reliefs cap
6th Mar 2013 12:30
Employment tax – current issues
This webinar will cover:
• Disguised remuneration
o Implementation
o Defence and case law including HMRC comments regarding IHT, EBTSO, EBTs and EFRBS
• The changing tide on workers
o Autoclenz v Belcher
o IR35 and its future
o Status
o Employee-owners
• Real Time Information
1st May 2013 12:30
Stamp Duty Land Tax (SDLT) update
This webinar will cover:
• Review of key principles
• The annual charge and the 15% rate - who is liable?
• The annual charge and the 15% rate - exceptions from the charge
• New sub-sale rules
• Partnerships
• Anti-avoidance legislation: how many layers of it do HMRC need?
• The GAAR in SDLT
5th Jun 2013 12:30
Latest developments in transfer pricing
This webinar will cover:
• Update on OECD, EU Joint Transfer Pricing Forum and UN Committee of Experts Subgroup on Transfer Pricing developments
• Taxation of intangibles
• Safe harbours
• Timing issues
• Guarantee fees on intra-group debt
• Thin capitalisation
