Timetable
| 9:00 |
REGISTRATION AND COFFEE |
| 9:30 |
CHAIR'S OPENING ADDRESS
MICHAEL FLESCH QC
|
| 9:40 |
TRANSACTIONS IN LAND; TRADING, INVESTMENT OR NEITHER
- The distinction between trade, investment and carrying on no business (with reference to the recent case involving Salaried Persons Postal Loans Ltd)
- The significance of the distinction; reliefs and exemptions available to different land businesses (SSE, SDLT and more)
- S776
FELICITY CULLEN QC
|
| 10:40 |
KEY ISSUES IN SDLT
- Legislative changes in recent Finance Acts
- The future of SDLT Planning: what's left after S75A?
- Saving SDLT through partnerships
- Opportunities and pitfalls in development transactions
- Attacks from HMRC including the treatment of goodwill on business sales
MICHAEL THOMAS
|
| 11:10 |
COFFEE |
| 11:30 |
KEY ISSUES IN SDLT continued....
MICHAEL THOMAS
|
| 12:00 |
THE FAMILY HOME - A REVIEW OF THE CURRENT CGT AND IHT POSITIONS
- The basic CGT and IHT reliefs
- Restrictions on the reliefs
- The anti-avoidance provisions, including GROB and POA
- What planning is currently available
BARRIE AKIN and MARIKA LEMOS
|
| 13:00 |
LUNCH |
| 14:05 |
TOPICAL PROPERTY TAX ISSUES
- Partnerships/LLPs - asset contributions
- Property Authorised Investment Funds
- Goodwill and land
- Miscellaneous issues arising from the new CIS regime
- Business rates for empty properties
- Partial exemption simplification
LAURENT SYKES
|
| 15:00 |
TAX PLANNING FOR LANDED ESTATES
- BPR and APR - an update on farmhouses
- VAT and shooting rights
- CGT planning opportunities
MICHAEL THOMAS
|
| 15:20 |
COFFEE |
| 15:35 |
ALTERNATIVE STRUCTURES FOR PROPERTY OWNERSHIP BY NON-UK DOMICILE/RESIDENTS - FOR CORPORATES AND INDIVIDUALS
- Planning opportunties post Finance Act 2008
- Using Double Tax Treaties to protect property trading profits from UK income tax
- The position as regards non-OECD Model Treaties e.g., Isle of Man, Jersey, Guernsey
- Possible EU protection from a UK tax charge
- Protecting foreign entities trading in property in the UK and a UK corporation tax liability
PATRICK WAY
|
| 16:30 |
VAT AND PROPERTY
- TOGCs
- A case law update
- Guarantee payments under leases and lease surrenders
MICHAEL THOMAS
|
| 16:50 |
LITIGATE OR DIE
- A brief review of HMRCs changing attitude to out-of-court settlements
PATRICK WAY
|
| 17:25 |
CHAIRMAN'S CLOSING REMARKS AND FINAL QUESTIONS
MICHAEL FLESCH QC
|
| 17:30 |
CONFERENCE CLOSE |
To book, please print a copy of the fourth page of the conference brochure. The tear-off section of this can then be sent by post, with your remittance, to:
Longmark Tax Conferences Ltd,
Grove House,
Back Rowarth,
Glossop,
Derbyshire,
SK13 6ED
Cheques should be made payable to Longmark Tax Conferences Ltd.
Conditions of booking are contained on the booking form.
Please address any booking queries to margaret@longmark.co.uk
or call us on 0845 260 1057.
