Making sense of Business Asset Disposal Relief (ER) post-Finance Act 2020

Peter Rayney, Peter Rayney Tax Consulting Ltd

• Effect of £1 million BADR lifetime gains limit
• Are you caught by the anti-forestalling provisions?
• Company share sale structuring – loan notes and earn-outs
• Dealing with owner-manager’s accelerated retirement from the business

IR35 Update

Kye Burchmore, Trinity Tax Ltd

• What is IR35?
• When is someone an employee?
• Who is liable and for what?
• Solutions

Current Issues With Stamp Duty

Pete Miller, The Miller Partnership

• The stamp duty reliefs
• FA 2020 changes
• Share exchanges
• Schemes of reconstruction
• Intra-group transactions

HMRC enquiries and how to keep a ‘low profile'

Dawn Register and Jennifer Jones, BDO

• HMRC compliance activity – what’s new
• Offshore data and how does it impact your client
• Mitigating penalties
• Practical tips on keeping a low profile

Current Covid-19 tax issues for owner-managers

Peter Rayney, Peter Rayney Tax Consulting Ltd

• Dealing with debt restructuring and impaired debt
• Implementing a debt for equity swap
• Debt for equity swaps

Reward your innovation: getting the most from your R&D tax relief claim

David O’Keeffe, Aiglon Consulting

• Overview
• Identifying qualifying R&D
• Identifying eligible expenditure
• Subcontracting issues
• State Aid and other subsidies
• Practicalities of making a claim
• Avoiding pitfalls
• Restored PAYE/NIC cap

HMRC Clearances

Pete Miller, The Miller Partnership

• What they are
• What they mean
• Why do we do them?
• What happens at HMRC?
• What are the current problem areas?

Chairs closing overview