Finance Act 2018 - and Beyond - Full Day

Finance Act 2018 - and Beyond - Full Day

An All-Day Two-Part Seminar

Chair: Robert Venables Q.C.

Date: 14/03/2018 9:30 AM - 5:30 PM

Price: £800.00 + VAT

Finance Act 2018 - and Beyond

An All-Day Two-Part Seminar at The Law Society’s Hall, London WC2A

Wednesday March 14th 2018

Delegates may register for either or both parts.

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Delegate Fees

Normal Price

£800 + VAT (£160) = £960 for both sessions

£500 + value added tax (£100) = £600 for either the morning or afternoon session

Early booking fee for bookings received before February 14th

£700 + VAT (£140) = £840 for both sessions

£450 + VAT (£90) = £540 for either the morning or afternoon session

 

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By the date of the seminar, the current Finance Bill will have become law - the third in less than twelve months.

The seminar will deal with changes - actual and proposed - to tax law in the following areas:

* Trusts, Settlements and Transfers of Assets Abroad (including deemed domicile)
* Disguised Remuneration (including April 5th 2018 Charge)
* Partnership Taxation
* Anti-Avoidance for Traders and Professionals (including April 5th 2018 Charge)

A panel of barristers will discuss tax planning in the light of recent Finance Acts and likely future changes.

 

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Speakers

Robert Venables Q.C. (Chairman)

James Kessler Q.C.

Rory Mullan

Harriet Brown

Setu Kamal

Sarah Squires

All the speakers are from Old Square Tax Chambers, Lincoln’s Inn, WC2A 3UE, 020 7242 2744, taxchambers@15oldsquare.co.uk.


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TIMETABLE

09.00 Delegate Registration

09.30 Chairman’s Introduction followed by

Disguised Remuneration 1 - Robert Venables Q.C.

The Rangers Decision as a Defence to a Part 7A Charge - New Close Companies Gateway -

10.15 Taxation of Partnerships - Sarah Squires

Trusts as Partners: Bare Trusts - Non-Bare Trusts. Indirect Partners. Allocation of Partnership Profits and Losses: Finance Act 2018 Rules - Other Changes Proposed in 9th August 2016 Consultation document

10.50 Discussion Session with Refreshments

11.05 Trading Income Through Third Parties - Setu Kamal

New Finance (No 2) Act 2017 Anti-Avoidance Provisions - Finance Bill Provisions re April 5th 2019 Charge

11.45 Disguised Remuneration 2: the April 5th 2019 Charge - Robert Venables Q.C.

When will it Bite? - Who will be Liable for the Charge? - Liability of Employee - Indemnity Against Employee by Person Liable - Reporting Requirements Even When No Charge - Is a Charge Inevitable?

12.30 Panel Session and Questions to Speakers

13.00 Close of Morning Session - Buffet Lunch

13.30 Registration for those attending Afternoon Session only

14.00 Chairman’s Introduction to Afternoon Session

14.05 The New Close-Family Rules - James Kessler Q.C.

Capital Gains Tax and Non-UK Resident Trusts (TCGA s.87G - 87H ) - Income Tax Settlement Provisions (ITTOIA s.643A - 643H) - Income Tax Transfer of Assets Abroad Provisions (ITA s.733A - 735B) - Planning Points

14.50 Settlements Anti-avoidance Rules Concerning Onward Gifts -Rory Mullan

New rules in s.87I-87N TCGA 1992, 643I -643N ITTOIA 2007 and 733B-733E ITA 2007 - When is an onward gift made? - Scope of the rules and extent of potential liabilities - Commencement and application of the new rules

15.35 Disregard of Capital Payments From Settlements - Harriet Brown

•disregard of payments: purpose and intention • Payments to non-residents • Payments in year settlement ends • Payments received by close family members • Interaction with other provisions

16.20 Discussion Session with Refreshments

16.35 Planning Through Offshore Trusts and Companies Post Finance Act 2018 - Robert Venables Q.C.

Planning for Those Not Yet (Deemed) United Kingdom Domiciled and / Or Resident -

17.00 Panel Session and Questions to Speakers

17.30 Close of Seminar

 

Conferences Terms and Conditions

Cancellations in writing 14 days prior to the seminar qualify for a refund subject to a £50 charge. Cancellations within 14 days prior to the seminar do not qualify for a refund.

Disclaimer: Key Haven Publications Ltd reserves the right to change the speakers or the programme for any reasons beyond its control or on account of changes in the law. Nothing in the talks or discussions or the prepared notes constitute legal advice. They are simply an expression of the speakers’ 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 speakers nor Key Haven Publications Ltd accept any legal responsibility for them.

Warning: Neither Key Haven Publications Ltd nor the speakers 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, 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.