Tax Update Webinar

Objectives 

These monthly webinars will give you all you need for an essential tax update in just one hour per month. Martyn will cover all the vital tax issues and will update you thoroughly each month with the emphasis firmly on the practical issues so that action can be taken at the right time.

Key Topics

TWO NEW TAXES STARTED 1 APRIL 2022

• Plastic Packaging Tax
• More Quarterly Returns!
• When packaging is considered plastic
• Recycled plastic not chargeable but included in 10 tonne threshold
• Packaging subject to the tax
• Packaging designed to be suitable for use in the supply chain
• Packaging designed to be single use consumer packaging
• Residential Property Development Tax (RPDT)
• Groups for RPDT

RECENT TAX AND TRIBUNAL CASES

• SDLT and Mixed – Use Property
• HMRC Win Another IR35 Radio Presenter case
• Another IR35 Presenter case referred back to Tribunal

RECENT TAX DEVELOPMENTS

• Travel by workers operating via Personal service companies (IR35)
• Overarching contracts where worker is supplied via an Agency
• HMRC guidance on the scale of expenditure on accommodation/ subsistence
• New Tax Year Basis for Unincorporated Businesses –Amending Returns

INTERNATIONAL TAX – PILLAR ONE AND PILLAR TWO

• Pillar One – Where Businesses Pay Tax?
• Pillar Two – How Much Tax is Payable?
• Calculation GloBE income

Who Should Attend

These webinars are aimed at all practitioners and staff who need to keep themselves up to date and want to offer practical and up to date tax advice.