This month in Tax: April 2023
By Justine Riccomini, Head of Tax (Employment and Devolved Taxes)
31 March 2023
Justine Riccomini advises on what training and events are taking place, as well as tax resources available to members on the ICAS website and beyond.
- Sign up for our popular ICAS webinars
- See information on HMRC updates and other tax webinars
- ICAS – helping you keep up to date – visit the tax pages on icas.com
ICAS webinar: Spring Tax update: Part one - Employment taxes update
Date: Tuesday 11 April 2023
Time: 11am until 12noon
Event summary
Join our essential roundup of the latest employment policy and practice tax matters including developments in the Spring Budget. In part one, Justine Riccomini and Susan Ball (the current CIOT President) will present an update on the policy and practice landscape.
The session will be followed by Q&A for the last ten minutes, giving you the opportunity to ask about the latest tax measures, and raise issues, concerns etc.
Key themes and topics
- Employment taxes policy developments
- Employment taxes developments from the Spring Budget
- Key areas of current difficulty for employers and practitioners
Speakers
(Please note that views and opinions expressed by speakers at ICAS webinars are their own and not necessarily reflective of ICAS’ views.)
- Host: Jeremy Clarke , Assistant Director of Practice, ICAS
- Justine Riccomini, Head of Tax (Employment and Devolved), ICAS
- Susan Ball, Partner, RSM UK and Chartered Institute of Taxation (CIOT) President 2022/23
Who’s this for?
- CAs working in Tax
- CAs working in Business
- CAs working in Practice
- CA students
Counts as CPD activity
Depending upon your individual role and training and development needs, watching this webinar can count towards your annual Continuing Professional Development (CPD) requirement.
By signing up to an ICAS event you are agreeing to our terms and conditions.
ICAS webinar: Spring Tax Update: Part two - Taxation of Owner Managed Businesses
Date: Tuesday 18 April 2023
Time: 11am until 12noon
Event summary
Join our essential roundup of the latest tax matters including developments in the Spring Budget. In part two, you’ll get a general tax update covering business taxes affecting Owner Managed Businesses, including an overview, a reminder of what’s changing and pointers on where to get further information.
There will be an opportunity to ask ICAS staff about the latest Owner Managed Business tax measures, and to raise any problems and/or concerns, with HMRC services levels and how they are impacting you or your clients.
You will also get the chance to hear about topical issues where the ICAS Tax team have represented members’ interests to the authorities.
Key themes and topics
- Business Taxes
- Tax Developments from the Spring Budget and Finance Bill
Speakers
(Please note that views and opinions expressed by speakers at ICAS webinars are their own and not necessarily reflective of ICAS’ views.)
- Host: David Menzies CA, Director of Practice, ICAS
- Chris Campbell CA CTA, Head of Tax (Tax Practice and Owner Managed Business Taxes), ICAS
Who’s this for?
- CAs working in Tax
- CAs working in Business
- CAs working in Practice
Counts as CPD activity
Depending upon your individual role and training and development needs, watching this webinar can count towards your annual Continuing Professional Development (CPD) requirement.
By signing up to an ICAS event you are agreeing to our terms and conditions.
Edinburgh Tax Network seminar/webinar: Tax Covenants and Warranties
Date: Thursday 27 April 2023
Time: Registration by 12.45pm. Seminar begins at 1pm and finishes at 2pm.
The Edinburgh Tax Network, in conjunction with CIOT and Terra Firma Chambers, will present a seminar on tax covenants and warranties at the Mackenzie Building, Old Assembly Close, Edinburgh on Thursday 27th April 2023.
At this event, Christine Yuill and Nicola Williams of Burness Paull will discuss:
- Role of the tax covenant and tax warranties in share sale transactions
- How the tax/ financial due diligence report ties into this – tips for presenting
- The rise of W&I cover for tax covenants
Speakers
Christine is a chartered tax adviser, advising Burness Paull’s UK and international clients on the full spectrum of tax issues. These include the tax aspects of corporate transactions, tax structuring advice for management and the impacts of share sales and acquisitions for management shareholders, property tax advice, employee share plans and employee benefit trust advice, and employment tax advice.
Nicola is a director in the Burness Paull Corporate Tax practice. Her areas of expertise include M&A, share schemes and private equity and angel investment. Nicola is qualified in New Zealand and England and spent a number of years at a boutique corporate law firm in Edinburgh. She is a member of the Law Society of Scotland Tax Committee.
Registration will commence at 12.45pm with the seminar starting at 1pm. The seminar has been accredited by the Faculty of Advocates as contributing 1 hour of CPD for its own members and is eligible for a similar award from the Law Society for the solicitor branch of the profession.
There is no charge for attendance, however booking is necessary - to reserve a space at this event please email emma.potter@terrafirmachambers.com. Spaces will be allocated on a first come, first served basis.
If you cannot attend in person, the event will be live streamed. You can register for online viewing on the Edinburgh Tax Network website.
ICAS tax-related webinars
Catch up on all previous ICAS webinars
Please note that all the feedback we receive from members during webinars, in Q&As and on a day-to-day basis is in turn being fed into Government insofar as it relates to policy and to HMRC insofar as it relates to operational and practical matters.
Please note that views and opinions expressed by speakers at ICAS webinars are their own and not necessarily reflective of ICAS’ views.
HMRC Technical Information
The latest Agent Update is available here: please note the AU is published once a month
The latest Employer Bulletin is available here: please note the EB is published once every two months
HMRC Talking Points webinars are available here
HMRC Community Forums
You can use the HMRC online customer forum to post questions on a range of tax topics that are answered by HMRC experts. The forum now includes “PAYE and Payroll for Employers”.
ICAS members are encouraged to join this.
The Knowledge Base is a new feature which contains answers to FAQs on a variety of topics and where you can find information on a number of subjects to help with tax matters. Content is regularly updated and new material added.
Anyone can view the forum at https://community.hmrc.gov.uk. To post a question, simply register and create a profile.
A registered forum member can:
- View posts
- Add or post topics / questions
UK Government Consultations
The ICAS tax team responds to many consultations on tax issues and welcomes members’ views to assist in preparing responses. If you have any comments on open consultations let us know.
Details of current consultations on tax issues can be found here:
Fancy volunteering on an ICAS tax committee? Email tax@icas.com to let us know!
