Timetable
| 9:00 |
REGISTRATION AND COFFEE |
| 9:15 |
CHAIR'S OPENING ADDRESS
PETER RAYNEY National Technical Tax Partner, BDO Stoy Hayward
|
| 9:25 |
IHT AFTER FINANCE ACT 2008
- Transferable nil rate bands and will drafting
- The remarried surviving spouse
- How to claim the unused amount
- Impact on deeds of variation
- Unscrambling existing nil rate band discretionary trusts (with precedents)
CHRIS WHITEHOUSE
Barrister, 5 Stone Buildings |
| 10:15 |
TAX DUE DILIGENCE - INVESTIGATING THE TARGET
- Maximising the value of due diligence
- The principal types of due diligence
- Implications for the contract
- Areas of particular focus and practical issues
- Due diligence for asset deals
MATTHEW PEPPITT
Director, Ernst & Young |
| 11:15 |
COFFEE |
| 11:35 |
TOPICAL ISSUES IN PRIVATE CLIENT TAX PLANNING
- Valuations including Arkwright and HMRCs new approach
- Multiple land ownership
- BPR planning including "freezer" schemes and AIM portfolios
- BPR traps including spouse transfers and agricultural land with hope value
- The family debt scheme
CHRIS WHITEHOUSE
Barrister, 5 Stone Buildings |
| 12:45 |
LUNCH |
| 13:45 |
MAXIMISING CAPITAL ALLOWANCES POST FA 2007
- Some of the recent changes
- Long funding leases
- Business premises renovation allowances
- Finance Act 2007 and proposals in the pipeline
- Withdrawal of IBA’s and transitional arrangements
- Plant and machinery allowances
- "Integral features"
- "Energy efficient plant"
| 14:40 |
RESIDENCE AFTER FINANCE ACT 2008
- Changes to residence rules
- New IR20
- New day counting rules
- New rules for passengers in transit
- Recent decisions
AMANDA HARDY Tax Chambers, 15 Old Square |
| 15:25 |
COFFEE |
| 15:40 |
NON-DOMICILIARIES AFTER FINANCE ACT 2008
- Changes to taxation of non-domiciliaries
- The remittance basis new claim and charge
- New rules on mixed funds
- Services received in UK
- Offshore mortgages
- Chattels
- Capital losses
- Stand alone offshore companies
- Offshore trusts
AMANDA HARDY Tax Chambers, 15 Old Square |
|
| 16:25 |
TEN TOP TAX TIPS FOR COMPANY SALES IN THE NEW REGIME
- Life after taper relief - optimising entrepreneurs relief and considering the pitfalls
- Dealing with loan notes and share consideration
- Structuring earn-outs for maximum tax efficiency
- The IHT problem!
PETER RAYNEY National Technical Tax Partner, BDO Stoy Hayward |
| 17:25 |
CHAIRMAN'S CLOSING REMARKS AND FINAL QUESTIONS
PETER RAYNEY National Technical Tax Partner, BDO Stoy Hayward
|
| 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.