Tax Practitioners Quarterly Update (Q3)

Practitioners who need to be aware, on a regular basis, of the latest tax changes in Parliament, in the Courts and in HMRC practice.

This course (which is held in March, June, September and December each year) aims to update participants in some of the interesting and important tax world developments, particularly in the light of the COVID-19 pandemic.

Examples of content include:

• The Office of Tax Simplification report on CGT
• EMI schemes to continue after Brexit
• AIAs – the transitional rule for 2022
• R&D tax credits
• Exemption for coronavirus tests provided by employers
• Holdover relief and COVID-19
• Main residence relief
• Short period of residence
• Is furnished holiday property eligible for business relief?
• Carrying on a trade and ATED
• Election to spread the loan charge
• A joint campaign by HMRC and the Advertising Standards Authority

Content will vary for each quarter dependant on topical updates.