Seminar List
2007
2006
2005
2004
2003
The complete lecture list contains all the lecture subject
titles going right back to January 2003 - please use the
links above to read them - alternatively, you may wish
to print the list for future reference.
2003 Personal Tax Lecture
Titles
January 2003
P151 Company car for the family?
P152 New trading company aspects for CGT taper relief
P153 Anti avoidance rules in taper relief
P154 Gifting the family home – the Eversden idea
P155 Gifting the family home – the home loan scheme
February 2003
P156 Unapproved share option schemes
P157 Rolled over and deferred gains
P158 Melville type schemes and other planning using trusts
P159 Rectification, Hastings Bass and other remedies for
trustees
P160 Topical administration issues
March 2003
P161 Benefits update
P162 Business assets definition
P163 Practical implications of Mansworth v Jelley
P164 Share valuations in March 1982
P165 Consultation for pensions and the construction industry
April 2003
P166 PILONs
P167 Pension scheme funding and benefits
P168 Taper relief and surplus trading premises
P169 IHT Planning with farmhouses
P170 Nil rate band discretionary trusts
May 2003
P171 Taxation treatment of couples
P172 Interest relief for partners borrowings
P173 Partnerships and SP D12 revised
P174 Settlement provisions – income tax
P175 Settlement provisions – CGT and IHT
June 2003
P176 Tax issues when working from home
P177 Revenue comments on settlements
P178 Practical planning for land and property
P179 Partnership capital gains tax – changes in ratios
P180 Partnership capital gains tax – asset revaluations
July 2003
P181 The Income Tax (Earnings and Pensions) Act 2003
P182 New CGT reporting requirements
P183 Share scheme changes
P184 Failed PETS
P185 Children’s Trusts
August 2003
P186 Taxation of troncs in the catering industry
P187 Finance Bill amendments to employee taxation
P188 Defending a S660 attack
P189 An update on ESC C16
P190 Allowable trust expenses
September 2003
P191 Employment tax law
P192 The taxation of mineral royalties
P193 Farming and land ownership in the company
P194 Annual maxima in 2003/04: more than one employment
P195 Annual maxima in 2003/04: employed and self employed
October 2003
P196 Tax pitfalls for farming
P197 Hobby farming – avoiding the traps
P198 Private residence exemptions for permitted area
P199 Wills and the family home
P200 Eversden and the family home post FA 2003
November 2003
P201 Pension scheme immediate vesting
P202 Taper relief and property
P203 The home loan scheme
P204 The anti Eversden legislation
P205 Tax credits overpaid
December 2003
P206 Windfall payments and National Insurance
P207 The Equine House and Cottages
P208 Discovery of tax evasion in divorce proceedings
P209 Construction Industry – Current Scheme
P210 Construction Industry – Proposed Changes
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2003 Business Tax Lecture Titles
January 2003
B151 Tax free drawings on incorporation
B152 Buying & selling a business: reconciling buyer
& seller
B153 Buying & selling a business: a way forward
B154 Subtstantial shareholdings update
B155 VAT on discount and money-off vouchers
February 2003
B156 To allow or disallow?
B157 Remuneration packages – approach and design
B158 Trading stock depreciation
B159 Taxable and accounting income
B160 Common VAT pitfalls
March 2003
B161 A tax efficient incorporation
B162 More on capital allowances and incorporations
B163 Corporation tax deductions for EBT contributions
B164 Deductions for employee share scheme contributions
B165 National insurance saving in 2003/04
April 2003
B166 The meaning of cars for capital allowances
B167 EIS: connected parties and business angels
B168 Loss restrictions on a major change in the nature of
trade
B169 Unscrambling a company
B170 VAT and business aggregation
May 2003
B171 What is an industrial building?
B172 Qualifying trades for industrial buildings
B173 Shares for spouses: case law
B174 Shares for spouses:practical solutions
B175 Company purchase of own shares
June 2003
B176 Equine planning – An introduction
B177 Equine planning – Advanced issues
B178 Tax planning for studs
B179 Company takeovers following FB 2003
B180 VAT update for Doctors
July 2003
B181 Quantifying the cost of tax and national
insurance in 2003/04
B182 Reluctant farmers
B183 Corporation tax relief for employee share acquisitions
B184 R & D tax credits
B185 Customs anti fraud measures
August 2003
B186 The changes to capital allowances
B187 Farm diversification
B188 Stamp duty land tax
B189 New rules for leases
B190 VAT: Update on mixed and composite supplies
September 2003
B191 Disincorporation: Extracting the trade
B192 Disincorporation: Extracting the profit
B193 Doctors and the new contract
B194 Dentists and the latest tax issues
B195 Approach to tax investigations
October 2003
B196 Anti avoidance on goodwill transfers
B197 Changes to the taxation of non-resident companies
B198 Company law changes and corporation tax
B199 Business exit routes
B200 Input tax: payback and clawback
November 2003
B201 Goodwill valuations on incorporation
B202 Update on s.660A
B203 Problems with earn-outs
B204 Creating intellectual property
B205 VAT and the new invoicing procedures
December 2003
B206 Recent IR35 Case Law review
B207 The Racehorse – Sponsorship, entertaining, advertising
and PR
B208 S.660a and the Revenues response to the Professional
Bodies
B209 Profit extraction in small companies
B210 VAT recovery on cars
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2003 Audit & Accounting Lecture
Titles
January 2003
A67 Bank letters – the new routine
A68 Audit independence – new best practice requirements
A69 International Standards Update – part 1
A70 International Standards Update – part 2
A71 Company law developments
A72 Intangibles and goodwill
A73 Reform of corporation tax
A74 R&D accounting – the tax angle
April 2003
A75 Audit 1/03
A76 Audit 4/02
A77 Operating and financial review
A78 SAS 610 revisited
A79 Proceeds of Crime Act – changes to money laundering
A80 The JMU report to the DTI for 2001
A81 Cold file reviews
A82 JMU visits and how to survive them
July 2003
A83 Realised profits
A84 Money Laundering
A85 Audit quality
A86 UITF Abstract 36
A87 FRS 5 – Revenue Recognition
October 2003
A88 Money laundering – identification and reporting
A89 Money Laundering – a compulsory guide for audit staff
A90 Money laundering – implications for auditors
A91 Bannerman update
A92 FRS 18 and Inland Revenue Enquiries into accounting
matters
A93 International Accounting Standards: Recent Developments
A94 IFRS 1 on first time adoption
A95 UK GAAP update
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2004
Personal Tax Lecture Titles
January 2004
P211 Pre Budget Report – Personal Tax
P212 Pre Budget Report – Pensions and amateur sports clubs
P213 Retirement and the Venables case
P214 S.776 and land transactions
P215 Where are we now with Hansard?
February 2004
P216 Shadow directors and their tax implications
P217 Topical taper relief issues
P218 s.775 anti avoidance measures
P219 Form P46 and related matters
P220 Minimising the 1% NI charge
March 2004
P221 Tax credits: where are we now?
P222 Tax planning with tax credits
P223 Employer underpayments of PAYE and NI
P224 Meeting the taxman
P225 Common end of year errors
April 2004
P226 Tax credits: Renewals
P227 Tax credits: More on renewals
P228 Taper relief on let property
P229 Problems with second homes
P230 Pre-owned gifted assets
May 2004
P231 Tax credits: childcare costs
P232 Tax credits: overpayments
P233 CGT and holdover relief
P234 Settlor interested trusts
P235 Discovery assessments: Langham v Veltema
June 2004
P236 The new pension rules: an overview
P237 The new pension rules: practical examples
P238 The new pension rules: transitional rules
P239 An update on settlor interested trusts
P240 Tax credit enquiries
July 2004
P241 The new pension rules: planning
P242 Buy to let: deductible expenses
P243 Update on business asset taper relief and trading companies
P244 PPR anomaly with business use of home
P245 Enhancement expenditure and jointly owned assets
August 2004
P246 Employer supported child
P247 The CGT implications of Jerome v Kelly
P248 Taper relief and the merger of assets
P249 Update on tax treatment of pre-owned assets
P250 The opening letter: how far can the Inspector go?
September 2004
P251: The Gourley principle and loss of earnings claims
P252: Planning opportunities under the new pension regime
P253: The New Trusts Tax Rates
P254: Private hearings at the Commissioners
P255: Tax Avoidance Schemes October 2004
P256 Compensation for mis-sold endowments
P257 Property investments and the new pension regime
P258 Tax implications of overseas properties
P259 Tax issues for woodlands and forestry
P260 Recent changes to administration matters
November 2004
P261 Interest relief under Schedule A
P262 What is half a house?
P263 Practical impact of the pre-owned asset regime
P264 Effective will planning
P265 Risk management
December 2004
P266 IR35 Status issues: Ansell Computer Services
P267 Legal professional privilege v scheme disclosure
P268 Introduction to SDLT
P269 SDLT: Further aspects
P270 Childcare vouchers and tax credits
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2004 Business Tax Lecture
Titles
January 2004
B211 Pre Budget Report – Business Tax
B212 Pre Budget Report – Corporate tax and VAT changes
B213 S.660A: The Revenue’s response Part II
B214 Good NI housekeeping: General
B215 Good NI housekeeping: Employee related issues
February 2004
B216 Equine business rates
B217 s.173 TCGA 1992 and trading activities
B218 VAT issues for solicitors
B219 VAT and the medical profession
B220 Topical NI issues
March 2004
B221 Farming and the Mid Term Review
B222 WIP valuations for professionals
B223 Year end tax planning for businesses
B224 Money laundering: Practical tax issues
B225 Occasional self employment
April 2004
B226 Film schemes as a tax shelter
B227 Raising funds for SME’s
B228 SDLT and leases
B229 5% VAT rate for construction services
B230 Zero rating of work to listed buildings
May 2004
B231 The revised definition of research and development
expenditure
B232 Dissolving the family company
B233 Property development: trading or capital?
B234 Employment businesses
B235 VAT and joint ventures
June 2004
B236 Goodwill valuations on incorporation - Part 1
B237 Goodwill valuations on incorporation - Part 2
B238 new dividend rate of corporation tax: Single companies
B239 The new dividend rate of corporation tax: Group companies
B240 TOGC’s Tenanted property
July 2004
B241 Capital or trading?: New Angel Court Limited
B242 MBOs and restricted securities
B243 MBOs and Ratchets
B244 Reporting Share Transactions on Form 42
B245 Update on the option to tax
August 2004
B246 Valuation of shares for employment income purposes
(1)
B247 Valuation of shares for employment income purposes
(2)
B248 VAT input tax: timing and cars
B249 Tax Advisers’ negligence
B250 Status issues and the construction industry
September 2004
B251: Incorporation post FA 2004?
B252: Incorporation post FA 2004 – Case Study
B253: Update on the non-corporate distribution rate
B254: Changes to management expenses of investment companies
B255: VAT implications on services received from abroad
October 2004
B256 The future of farming?
B257 Furnished holiday lets
B258 Buying and selling a business: key issues for the purchaser
B259 Buying and selling a business: key issues for the vendor
B260 VAT and Triangulation
November 2004
B261 Incorporating the equine business?
B262 Practical impact of EIS and VCT changes
B263 S.660A refresher
B264 S.660A and the Arctic Systems case
B265 Retailers and VAT Mitigation
December 2004
B266 FBT v contract farming
B267 Practical implications of s.660A and Arctic Systems
B268 The Revenue’s post Arctic Systems Guide to S.660A
B269 Corporation tax relief for employee share awards
B270 Tax law rewrite
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2004 Audit & Accounting
Lecture Titles
January 2004
A96 UK GAAP compared to IAS
A97 How well do you know the FRSSE?
A98 Audit planning pitfalls
A99 Access to audit working papers
A100 Realised and distributable profits
April 2004
A101 Impact of audit exemption
A102 Money laundering: ironing out the creases
A103 Corporate Governance: The revised combined code
A104 Pension Schemes: The new whistle blowing rules
A105 Improvements project: revised international standards
A106 Improvements project: exposure drafts
A107 New rules for SMEs (John Selwood)
A108 PN25: Attendance at stocktaking
July 2004
A109 SAS 120 Laws and Regulations
A110 SAS 520 Reliance on an Expert
A111 FRS 5 and the valuation of professional WIP
A112 FRS 20 Share-based payments
A113 FRS 21 Events after the balance sheet date
A114 Audit exemption – ICAEW guidance
A115 Application of IAS: Who is affected?
A116 Application of IAS: Interaction with UK GAAP
October 2004
A117 Changes to ethical standards for auditors
A118 An introduction to Practice Assurance
A119 Continuing Professional Development
A120 Introduction to International Auditing Standard convergence
A121 ISA 240: Auditors responsibility to consider fraud
A122 ISA 315: Understanding the risk of material misstatement
A123 ISA 330: Auditors and assessed risk
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2005 Personal Tax
Lecture Titles
January 2005
P271 Sharkey v Wernher - is it still good
law?
P272 Company vans
P273 Using your rental property as your PPR
P274 The CGT letting exemption
P275 Update on employee share issues
February 2005
P276 Composite and Managed Service Companies
and IR35
P277 Maximising CGT exemption when owning two properties
P278 Transfers of values from close companies
P279 Payroll splitting
P280 Stress management
March 2005
P281 The Child Trust Fund
P282 Exempt surviving spouse trusts
P283 Nil rate band trusts
P284 Reverter to settlor trusts and pre owned assets
P285 Discovery strategy for clients
April 2005
P286 Taper relief planning on closing a company
down
P287 Passing the 20% taper test
P288 Problems for A&M trusts
P289 No diminution in value for life interest trusts
P290 Dividend income and discretionary trusts
May 2005
P291 Employment tax issues from FA 2005
P292 Child Trust Funds
P293 CGT aspects of residence and domicile
P294 IHT mitigation and the family home
P295 Pre owned assets - avoidance
June 2005
P296 Using childcare relief’s efficiently
P297 Tax pitfalls of the new Civil Partnership Act
P298 Holding residential property in a SIPP post 6 April
2006?
P299 Trusts for the vulnerable
P300 Passing down shares in a family company – BPR planning
July 2005
P301 Dual contracts
P302 Interaction of SIPP contributions and tax credits!
P303 Maximising business taper on the sale of a family company
P304 New tax regime for discretionary and accumulation trusts
P305 Tax geared penalties
August 2005
P306 Interaction of tax credits and childcare vouchers (Dean
Wootten)
P307 CGT update following FA 2005 (Francesca Lagerberg)
P308 Mixed use taper problems (Mike Truman)
P309 The CGT implications of selling half a house (Mike
Thexton)
P310 Negotiations: Top 10 tips (Chris Chadburn)
September 2005
P311 The workings of the tax credits renewal process (Rebecca
Benneyworth)
P312 Benefit in kinds update (Francesca Lagerberg)
P313 Problems with gift relief (1) (Robert Jamieson)
P314 Problems with gift relief (2) (Robert Jamieson)
P315 Sheltering investments from IHT (Julie Butler)
October 2005
P316 How to deal with tax credit overpayments (Rebecca Benneyworth)
P317 Non residence issues: Shepherd v HMRC (Mike Truman)
P318 Situs of assets (Robert Jamieson)
P319 Temporary non-residence (Robert Jamieson)
P320 Tax investigations – opening earlier years (Chris Chadburn)
November 2005
P321: Securing 60% relief on pension contributions
P322: The latest s.660A professional bodies guidance
P323: FA 2005 changes to chargeable gains and options
P324: Taxation of lump sum pensions
P325: HMRC tightening approach to investigations
December 2005
P326: Tax credit income and enquiries (Rebecca
Benneyworth)
P327: Tax issues when working from home (John Newth)
P328: S.619 settlements legislation and disclosure (Robert
Jamieson)
P329: Nil rate band discretionary trusts (Francesca Lagerberg)
P330: Tax investigations and serious fraud (Chris Chadburn)
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2005 Business Tax Lecture Titles
January 2005
B271 Shove v Lingfield Park
B272 Betting exchanges
B273 Update on Doctors
B274 S.660A – Professional Bodies Guidance
B275 Paying employees via dividends?
February 2005
B276 Schedule DI and II interest deductions
B277 Profit extraction in an EIS company?
B278 Business premises renovation allowance
B279 VAT: Three cautionary tales!
B280 CTSA Enquiries
March 2005
B281 Review of enhanced capital allowances
B282 More on the non corporate distribution rate!
B283 Input recovery on share issues
B284 The new Construction Industry Scheme
B285 Update on local office enquiries
April 2005
B286 Tax deductible funding of a close company interest
B287 Tax deductible funding of a partnership interest
B288 Investment companies – the current position
B289 VAT and charities following St Paul’s decision
B290 Fraudulent evasion of income tax
May 2005
B291 IR35 case law update
B292 Tax implications of UITF 40
B293 VAT and car expenses
B294 Changes from FB2005 to FA2005
B295 SCO projects
June 2005
B296 Arctic Systems in the High Court
B297 Capital allowances and incorporations
B298 The Revenue’s views on goodwill on incorporation
B299 A review of the associated companies definition
B300 VAT land traps
July 2005
B301 Sheltering Development Profits in Farming
B302 Shares in spin-out companies
B303 Practical aspects of the Arctic Systems decision
B304 VAT: Business v non business
B305 Practical application of the VAT Flat Rate
Scheme
August 2005
B306 Tax issues with Wind Farms (Julie Butler)
B307 Profit extraction from family companies – salary v
dividends (Robert Jamieson)
B308 Profit extraction from family companies – other methods
(Robert Jamieson)
B309 Corporate residence: Wood v Holden (Chris Jones)
B310 VAT and the Kretztechnik decision (Mike Thexton)
September 2005
B311 Practical implications of the new Construction Industry
Scheme (Rebecca Benneyworth)
B312 Arctic Systems and s.660A revisited (Robert Jamieson)
B313 Dextra and anti avoidance issues (Chris Jones)
B314 Contentious areas of input tax recovery (Dean Wootten)
B315 Employer compliance visits (Chris Chadburn)
October 2005
B316 Dealing with farmers and energy crops (Julie Butler)
B317 Current issues with goodwill on incorporation (Chris
Jones)
B318 Practical issues on VAT bad debt relief (Mike Thexton)
B319 Is the VAT flat rate scheme worth using? (Rebecca Benneyworth)
B320 The latest in HMRC consultations (Francesca Lagerberg)
November 2005
B321: Tax implications of the Single Farm
Payment
B322: Professional practices and UITF 40
B323: Goodwill overvaluations on pre 16 March 2005 incorporations
B324: Practical issues with S.419 and close companies
B325: VAT and the health sector
December 2005
B326: Tax issues for vets (Julie Butler)
B327: Spreading provisions for pensions (Robert Jamieson)
B328: Lawful and unlawful dividends (Mark Mclaughlin)
B329: Loan relationships and connected person issues (Chris
Jones)
B330: Latest mixed and composite VAT issues (Mike Thexton)
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2005 Audit & Accounting Lecture Titles
January 2005
A124 Changes to the Ethical Standards for Auditors
A125 Ethical Standards – Small Entity Exemptions
A126 Review of ISA 210, 300 and 500
A127 Review of ISA 220
A128 Review of ISA 250, 260, 501,505 and 545
A129 Review of ISA 550, 570 and 580
A130 UITF Info Sheet 70 – Professional WIP
April 2005
A131 Ethical Standards – The New December 2004 Standards
A132 Ethical Standards – Accounts and Tax Case Study
A133 FRS 25 Financial Instruments – Presentation and disclosure
A134 FRS 26 Financial Instruments – Measurement – An Introduction
A135 Companies Act 1985 – SI2947
A136 JMU Report to the DTi 2003
A137 UITF 39
A138 UITF 40
A139 ISA 700 & 710
July 2005
A140 Charity SORP 2005
A141 New FRSSE
A142 Company Law Review
A143 ISA 600
A144 Pensions Act 2004 Whistleblowing
A145 APB Bulletins
A146 ES – Fee dependence
A147 Companies House Update
October 2005
A148 UITF 40 Support Materials (John Selwood)
A149 Financial Reporting round up (John Selwood)
A150 Business combinations and provisions (John Selwood)
A151 The auditors liability to third parties (John Selwood)
A152 Audit Inspection report 2004/05 (John Selwood)
A153 Quality Assurance Directorate Annual Report 2004 (John
Selwood)
A154 Changes to MLR SCPA 2005 (John Selwood) Back
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2006
Audit & Accounting Lecture
Titles
January 2006
A155 Investment Companies: Accounting and Audit Amendments
(John Selwood)
A156 New LLP SORP (John Selwood)
A157 Company Law Reform Bill (John Selwood)
A158 FRRP – Findings in respect of Berkeley Berry Birch
(John Selwood)
A159 Audit 01/05 Compilation Reports (John Selwood)
A160 UITF 40 Disclosures (John Selwood)
A161 New Audit Standards – Last minute revisions (John Selwood)
A162 New APB Ethical Standards – Last minute revisions (John
Selwood)
April 2006
A163 FRS 21 – Dividends and bonuses (John
Selwood)
A164 Tech 57/05 Distributable profits (John Selwood)
A165 Accounting Standard Convergence ( John Selwood)
A166 Directors report (John Selwood) A167 ISA 230 Audit
Documentation (John Selwood)
A168 Changes to the audit report (John Selwood)
A169 Group Audits – Best Practice (John Selwood)
A170 UITF 40 – Proposed Spreading Relief (John Selwood)
July 2006
A171 Financial Reporting Update Summary -
June 2006
A172 UITF 40 - ICAEW Guidance
A173 DRAFT FRSSE 2006
A174 Auditors Remuneration Disclosure
A175 Audit & Assurance Update Summary
A176 ICAEW Code of Ethics
A177 Reports on Abbreviated Accounts
October 2006
A178 Financial Reporting Executive Summary
A179 The Business Review Revisited
A180
The Companies Bill – Progress Report
A181 Confusion
reigns on recognition of dividends
A182 Audit
and assurance executive summary
A183 APB Final
Work Programme for 2006/07
A184 ISQC 1 Practical
Guidance
A185 Introduction to the ICAEW Assurance Service
2006 Personal Tax Lecture
Titles
January 2006
P331 Changes to pension funds following the Pre Budget Report
(Mike Truman)
P332 Deductible buy to let expenses (Dean Wootten)
P333 UITF 40 and the new spreading provisions (Chris Jones)
P334 The advantages of gift aid (John Newth)
P335 Taper relief and trading company status (Mark McLaughlin)
February 2006
P336 Doctors superannuation – the latest position (Bob Trunchion)
P337 Taxation of jointly owned property income (Mike Truman)
P338 Taper relief trap (John Newth)
P339 Life on the farm following Antrobus 2 (Bob Trunchion)
P340 Pre Budget Report: Personal tax issues (Francesca Lagerberg)
March 2006
P341 Doctors' partnership agreements (Bob Trunchion)
P342 Employment tax update (Gerry Hart)
P343 Film schemes now and in the future (Gerry Hart)
P344 The interaction of the share identification rules with
taper relief (Keith Gordon)
P345 Latest IHT compliance issues (Gerry Hart)
April 2006
P346 The home computer initiative (Mike Truman)
P347 Family debt scheme and second-hand excluded property
(Robert Jamieson)
P348 Tax efficient holiday lets and heritage property (Julie
Butler)
P349 APR developments (Gerry Hart)
P350 IHT mitigation for the wealthy (Gerry Hart)
May 2006
P351 Employment tax changes in FB (No 2) 2006
(Gerry Hart)
P352 Real Estate Investment Trusts (Gerry Hart)
P353 Changes to EIS and VCTs (Gerry Hart)
P354 Changes to trusts in FB (No 2) 2006 (Mike Truman)
P355 Revertor to settlor trusts (Robert Jamieson)
June 2006
P356 Tax credits (Tim Good)
P357 Business asset taper (Tim Good)
P358 The new bed and breakfasting disapplication provisions
(Robert Jamieson)
P359 Update on trust taxation – the modernisation programme
(Gerry Hart)
P360 Practical effect of the new trust regime (Gerry Hart)
July 2006
P361 New regime for IHT and trusts
P362 Transfers to new interest in possession trusts
P363 Existing trusts and other matters
P364 Late changes to the FB 2006 trusts proposals
P365 Business property relief
August 2006
P366 The planning gain supplement (Bob Trunchion)
P367 CGT change to settlor interested trusts (Robert Jamieson)
P368 New trust residence definition (Robert Jamieson)
P369 Agricultural property relief (Tim Good)
P370 HMRC powers review (Francesca Lagerberg)
September 2006
P371 Interaction of pension contributions
and tax credits? (Dean Wootten)
P372 Tax efficient savings and investments (Chris Jones)
P373 The latest on Real Estate Investment Trusts (Chris
Jones)
P374 Transfer of assets abroad (Chris Jones)
P375 Disclosure and avoidance (Chris Jones)
October 2006
P376 Tax and divorce
P377 Interest in possession trusts under the new regime
– Part 1
P378 Interest in possession trusts under the new regime
– Part 2
P379 BPR on FHLs?
P380 BPR and overseas property?
November 2006
P381 Termination payments (Gerry Hart)
P382 Tax planning opportunities after FA 2006 (Robert Jamieson)
P383 A&M Trusts under the new regime (David Williams)
P384 Other tax consequences of the new trust regime (David
Williams)
P385 Unresolved issues (David Williams)
December 2006
P386 Latest HMRC guidance on tips and troncs (Mike Truman)
P387 Employment status issues (Gerry Hart)
P388 Trading company status checks (Gerry Hart)
P389 The importance of accurate property valuations (Julie
Butler)
P390 Transitional IHT provisions for A&M Trusts (Robert
Jamieson)
January 2007
February 2007
P401 New guidance on working from home (Mike Truman)
P402 Completion of SA 100 under the new pension regime (Dean
Wootten)
P403 Employer provided vans (Dean Wootten)
P404 Farming as a shelter for CGT (Julie Butler)
P405 The Arnander case and the two year rule (Julie Butler)
2006 Business Tax Lecture Titles
January 2006
B331 Tax issues with barter transactions (Julie
Butler)
B332 Update on NCDs following Revenue Guidance and Pre Budget
Report (Chris Jones)
B333 The Arctic Systems decision (Mike Truman)
B334 Changes to recovery of VAT on employee mileage claims
(Dean Wootten)
B335 Review of current issues with the VAT insurance exemption
(Mike Thexton) February 2006
B336 Key points from new Civil Partnerships Regulations
2005 (Dean Wootten)
B337 Background to the fixture rules and entitlement to
allowances (Keith Gordon)
B338 Practical aspects of company purchase of own shares
(Mark McLaughlin)
B339 Review of current issues with the VAT finance exemption
(Mike Thexton)
B340 Pre Budget Report: Business tax issues (Francesca
Lagerberg)
March 2006
B341 The accounting and tax treatment of the single farm
payment (Bob Trunchion)
B342 What to do when a fixture is disposed of (Keith Gordon)
B343 Deductibility of national insurance contributions
(Keith Gordon)
B344 VAT update on missing trader fraud (Mike Thexton)
B345 VAT on building materials (Rebecca Benneyworth)
April 2006
B346 Farmer as a property developer (Julie Butler)
B347 Company residence after Wood v Holden (Robert Jamieson)
B348 Employer pension contributions: “wholly and exclusively”
incurred? (Chris Jones)
B349 Halifax: VAT avoidance v acceptable VAT planning
(Mike Thexton)
B350 Finality and discovery SP 1/06 (Robert Jamieson)
May 2006
B351 Bloodstock update (Julie Butler)
B352 Stallions and state aid (Julie Butler)
B353 Directors' bonus (Chris Jones)
B354 Changes to corporate capital losses (Chris Jones)
B355 Update on the three-year cap (Mike Thexton)
June 2006
B356 Cable & Wireless v Muscat: The end
of IR35? (Mike Truman)
B357 The finer points of the UITF 40 spreading provisions
(Martyn Ingles)
B358 Corporate partners and service companies: opportunities
and pitfalls (Martyn Ingles)
B359 The latest VAT issues for opticians (Mike Thexton)
B360 Form 42 revised (Martyn Ingles) July
2006
B361 E ntertainers and agents fees
B362 Tax efficient partnership borrowings
B363 Corporation tax and small company relief
B364 Latest on input recovery on cars
B365 Easy ways to fall victim to tax related PI claims
August 2006
B366 Share valuations and CGT (Bob Trunchion)
B367 IBAs and the Maco Doors case (Dean Wootten)
B368 Can dividends be treated as remuneration? (Dean Wootten)
B369 VAT and employment agencies (Mike Thexton)
B370 What not to do when you hit a tax related PI problem
(Mark Lee)
September 2006
B371 Trading or investing in property? (Dean
Wootten)
B372 A review of the Flat Conversion Allowance (Dean Wootten)
B373 Holding unquoted trading company shares in your SIPP
(Dean Wootten)
B374 VAT on catering update (Mike Thexton)
B375 Reducing the prospect of tax related PI claims (Mark
Lee)
October 2006
B376 Latest issues on employed v self employed
B377 UITF 40 spreading provisions following FA 2006
B378 Dealing with the abolition of the nil rate band and
NCDs
B379 Latest issues on the option to tax
B380 Interventions – The HMRC pilot
November 2006
B381 The first share of partnership profits
(Julie Butler)
B382 The cases of Demibourne and Muscat (Francesca Lagerberg)
B383 Associated companies (Gerry Hart)
B384 Pitfalls for pension investments (Mike Truman)
B385 Missing trader intra-community fraud (Francesca Lagerberg)
December 2006
B386 New rules for CIS verification (Rebecca Benneyworth)
B387 Practical review of CIS monthly returns (Rebecca Benneyworth)
B388 Apportionment of fixtures in buildings (Dean Wootten)
B389 Latest VAT issues affecting cultural bodies (Mike Thexton)
B390 Input tax recovery on other peoples expenses (Mike
Thexton )
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2007
Business Tax Lecture Titles
January 2007
B391 Tax impact of the farm business tenancy
(Julie Butler)
B392 Research and development for SMEs – Introduction (Dean
Wootten)
B393 Research and development for SMEs – Advanced aspects
(Dean Wootten)
B394 VAT developments on entertaining and business v non
business (Mike Thexton)
B395 Business tax aspects of the 2006 Pre Budget Report
(Chris Jones)
February 2007
B396 Latest ATT and AAT guidance on UITF 40 (Mike Truman)
B397 The new rules on managed service companies (Robert
Jamieson)
B398 VAT issues on building conversions (Dean Wootten)
B399 Recent VAT issues with promotional schemes (Mike Thexton)
B400 What might be in the Budget/Finance Bill (Francesca
Lagerberg)
March 2007
B401 Share valuation 1 (Bob Trunchion)
B402 Share valuation 2 (Bob Trunchion)
B403 Deductible professional fees in HMRC enquiries (Chris
Jones)
B404 Snell and anti avoidance (Chris Jones)
B405 VAT changes to medical services (Mike Thexton)
April 2007
B406 Business tax aspects of the 2007 Budget
(Mike Truman)
B407 Update on tax issues affecting dentists (Bob Trunchion)
B408 Should we incorporate post Budget 2007? (Chris Jones)
B409 Tax attack on shooting (Julie Butler)
B410 The latest issues on partial exemption (Mike Thexton)
May 2007
B411 Capital allowances changes in FB2007 (Gerry Hart)
B412 H ome workers tax relief claims (Gerry Hart)
B413 Raising funds for SMEs (Gerry Hart)
B414 Company residence and News Datacom (Chris Jones)
B415 VAT – When things go wrong! (Mike Thexton) June
2007
B416 Incorporating a buy to let business?
(Dean Wootten)
B417 Changes to corporation tax (Robert Jamieson)
B418 Research and development relief update (Chris Jones)
B419 Dealing with enquiries on accounting matters (John
Selwood)
B420 The latest on VAT carousel fraud (Mike Thexton)
July 2007
B421 Sideways swipe at farming (Julie Butler)
B422 Should 40% traders start their business outside a
corporate? (Dean Wootten)
B423 New HMRC guidance on “wholly and exclusive”
pension contributions (Dean Wootten)
B424 s.447 ITEPA 2003 (Robert Jamieson)
B425 Update on the three year cap (Mike Thexton)
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2007 Personal Tax Lecture
Titles
January 2007
P391 Gaines-Cooper and the residence test (Mike
Truman)
P392 PPR nominations on overseas homes (Dean Wootten)
P393 IHT business property relief developments (Gerry Hart)
P394 Tax efficient will planning (Robert Jamieson)
P395 Personal tax aspects of the 2006 Pre Budget Report
(Chris Jones)
February 2007
P396 Pre Budget Report pension changes (Mike
Truman)
P397 The latest on Gaines-Cooper and residency (Francesca
Lagerberg)
P398 ISAs and the proposed reforms (Robert Jamieson)
P399 Extensions and restrictions on allowable capital losses
(Robert Jamieson)
P400 The new HMRC consultation on penalties (Francesca Lagerberg)
March 2007
P401 New guidance on working from home (Mike
Truman)
P402 Completion of SA 100 under the new pension regime (Dean
Wootten)
P403 Employer provided vans (Dean Wootten)
P404 Farming as a shelter for CGT (Julie Butler)
P405 The Arnander case and the two year rule (Julie Butler)
April 2007
P406 Personal tax aspects of the 2007 Budget
(Mike Truman)
P407 Deductible accountancy fees? (Chris Jones)
P408 IHT planning with loans (Julie Butler)
P409 Taking a case to the Commissioners (Chris Chadburn)
P410 Battlegrounds at the Commissioners (Chris Chadburn)
May 2007
P411 SCA Packaging and PILONs (Gerry Hart)
P412 Company cars (Gerry Hart)
P413 Tax credit changes from 6 April 2007 (Dean Wootten)
P414 Taper between spouses and civil partners? (Dean Wootten)
P415 Tax amnesty (Chris Chadburn)
June 2007
P416 Residence and the Lord Laidlaw case (Mike Truman)
P417 PEPs, ISAs and SIPPs (Dean Wootten)
P418 Crowe v Appleby (1975) – a new problem for A &
M trusts? (Robert Jamieson)
P419 IHT planning and the Phizackerley case (Robert Jamieson)
P420 Penalty regime (Chris Jones)
July 2007
P421 Arctic in the House of Lords (Mike Truman)
P422 Foreign homes through a company (Robert Jamieson)
P423 Succession planning for OMBs (Chris Jones)
P424 Using wills and trusts (Francesca Lagerberg)
P425 HMRC powers review (Francesca Lagerberg)
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2007 Audit & Accounting
Lecture Titles
January 2007
A186 Companies Act 2006 Introduction (John Selwood)
A187 Charities Act 2006 (John Selwood)
A188 SI 2782 - Audit exemption for FSA regulated entities
(John Selwood)
A189 APB Ethical Standards – Quiz (John Selwood)
A190 APB Ethical Standards – FAQs (John Selwood)
A191 ISQC1 Case Studies (John Selwood)
A192 The new audit report – 2006/6 (John Selwood)
A193 UITF Abstract 43 (John Selwood)
April 2007
A194 Financial Reporting - Exec summary (John
Selwood)
A195 FRSSE 2007 (John Selwood)
A196 IFRS for SMEs (John Selwood)
A197 Audit and Assurance - Exec Summary (John Selwood)
A198 Audit quality (John Selwood)
A199 APB Guidance on SME Audits (John Selwood)
A200 Charities and directors reports (John Selwood)
A201 Companies Act 2006 - Progress Report (John Selwood)
July 2007
P421 Arctic in the House of Lords (Mike Truman)
P422 Foreign homes through a company (Robert Jamieson)
P423 Succession planning for OMBs (Chris Jones)
P424 Using wills and trusts (Francesca Lagerberg)
P425 HMRC powers review (Francesca Lagerberg)
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