PRACTICAL TAX PLANNING

PRACTICAL TAX PLANNING

Post Autumn Pre-Budget Statement

Chair: Robert Venables Q.C.

Date: 10/12/2013

Price: £450.00 + VAT

PRACTICAL TAX PLANNING

 

An Afternoon Seminar at the Law Society

December 10th 2013

 

Post Autumn Pre-Budget Statement

 

The pace of change in tax law and practice continues unabated. Finance Act 2013 has 231 sections and 51 schedules.  It has introduced the GAAR, which HMRC believe to be revolutionary and which applies to most direct taxes.

Several significant consultations are under way.  Significant changes can confidently be predicted to be announced in conjunction with the Chancellor’s Pre-Budget Autumn Statement.

The productive members of society are constantly being lectured that taxpayers must pay their fair share of tax.  Yet, unless they are astutely advised, they will pay far more than their fair share. The aim of this seminar is to help ensure they pay no more than that.

The attacks on businesses, both legislative and administrative are constantly increasing at the very time when the government ought to be encouraging the emergence from recession. Many rules of United Kingdom direct tax law are still in conflict with EU law and thus invalid.

Charges on property are being increased. The ATED has already been introduced, with a so-called “mansion tax” threatened.

Speakers

Robert Venables Q.C. (Chairman)

Rory Mullan

Setu Kamal

Oliver Marre

All speakers are barristers practising at Tax Chambers, 15 Old Square, Lincoln’s Inn, London WC2A 3UE

PROVISIONAL TIMETABLE

13.00 to 14.00 Registration  and refreshments

14.00   Chairman's opening remarks

14.05   Review of Proposed Changes in the Law - Robert Venables. Q.C. and Oliver   Marre

 Proposals announced in or in conjunction with the Autumn Statement - Offshore Employment    Intermediaries and Contractor Strategies - "Misuse" of the Partnership Rules - Close Companies and their Participators - Inheritance Tax Charges on Trusts

14.45   A-Ten: Ten Strategies for ATED - Setu Kamal

   Understanding the provisions - The Reliefs - ATED DOTAS regulations -  Does anything need to be done? - The Strategies

 15.25   EU Law Overriding United Kingdom Direct Tax Law - Rory Mullan 

            Areas where EU law can be relied upon to override a UK tax charge: exit charges, restrictions on reliefs for non-residents, the remittance basis and proportionality, attribution of income and gains to UK residents –FA 2013 and the ongoing failure to the UK tax code consistently with EU law: transfer of assets abroad, section 13 TCGA 1992, IHT relief for non-domiciled spouses, exit charges for migrating companies.

 16.05   Discussion time with tea

16.20   THE GAAR  - when will it apply?    Robert Venables Q.C.

            Practical examples -  HMRC Guidance versus the Law

17.00   Panel Discussion and Questions to Speakers

17.30   Close of Seminar

 

FEES

Early-bird fee for bookings received and accepted prior to November 11th 2013 £399 + value added tax (£79.80), total £478.80.

Thereafter fee £450 + value added tax (£90) total £540

DISCLAIMER AND WARNING

Nothing in the talks or discussions or the notes prepared for them constitute legal advice. They are simply an expression of the speaker’s views, put forward for consideration and discussion. No action should be taken nor omitted in reliance on them but independent professional advice should be taken in every case. Neither the speaker nor Key Haven Publications Ltd accept any legal responsibility for them.

WARNING: Neither Key Haven Publications Ltd nor the Speaker gives any licence to any person to record and / or reproduce in any format (including sound and /or visual recording)

(a) any Notes prepared in conjunction with this seminar

(b) the delivery by any speaker of any talk or any response to any question or discussion at this seminaror to make any epitome or transcript (in whatever format) based, in whole or in part, on any of the above.   Any such unlicensed recording or reproduction or the making of any such epitome or transcript is a civil wrong and could well involve the commission of a criminal offence.