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Practical planning of trading losses and capital allowances with recap of statutory residence rules

Practical planning of trading losses and capital allowances with recap of statutory residence rules

By White Horse Training

  • 30 Day Money Back Guarantee
  • Completion Certificate
  • 24/7 Technical Support

Highlights

  • Delivered Online or In-Person

  • All levels

Description

This course is designed for practitioners acting for owner managed businesses who need a refresher in respect of company and unincorporated loss relief, capital allowances and the statutory residence rules. In respect of trading losses and capital allowances there will be a strong focus of considering the bigger picture which you may wish to consider when giving client advice, stepping away from compliance and adding value to clients.

Trading losses

  • Recap rules for unincorporated businesses in respect of current year, prior year, carry forward, incorporation, extend to capital gains, early loss relief and terminal loss relief.

  • Recap rules for single incorporated businesses to include current year, carry back and carry forward relief

  • Recap of group relief for small groups of companies

  • Practice led scenarios, considerations and options of best use.

Capital allowances

  • Comparison of capital allowance options for unincorporated verses incorporated

  • Review of what is considered plant and Machinery for capital allowance purposes

  • Annual investment allowance, special rate pool, first year allowances, main pool and short life asset pool

  • Disposals of assets

  • Tax planning considerations for each capital allowance claim.

Statutory residence rules

  • Recap of statutory residence rules in the UK

  • Split year treatment

Location

Kingsdown BrewerySwindonSN2 7RSUnited Kingdom
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