the scottish practical tax planning conference · 2019-03-26 · heather thompson, brodies...
TRANSCRIPT
FRIDAY 14th JUNE 2019
CONFERENCE SPEAKERSChair and speaker:
Alan Barr, BrodiesSpeakers:Deborah Clark, Mills & ReeveAlastair Kendrick, AK Employment Tax ServicesPete Miller, The Miller PartnershipAlun James, Temple Tax ChambersHeather Thompson, Brodies
CONFERENCE TOPICS• Structuring family investment companies for estate planning• Employment taxes – the recent changes• Current issues with transactions in securities• The widening Scottish tax landscape• Entrepreneurs’ relief: the new provisions and an update• Property and capital taxes update
4 Delegates for the
Price of 3
VENUE: Dalmahoy Hotel & Country Club, near Edinburgh
The Scottish
for wealthy individuals and SMEs
Practical TaxPlanning Conference
Programme: Friday 14th June 20198.45 REGISTRATION AND COFFEE
9.15 Chair’s opening address ALAN BARR
9.25 Structuring family investment companies for estate planning
• How FICs work for estate planning
• Funding issues • Share capital – how to structure
the share rights • How to manage control and
other drafting points • Asset protection
DEBORAH CLARK
10.25 COFFEE
10.45 Employment taxes – the recent changes
• IR35 – ‘off payroll’ working in the public sector and its proposed introduction into the private sector
• Employment status - other issues including agency workers, umbrella companies and some recent cases
• Termination payments – the new rules
• Salary sacrifice – practical issues for ‘grandfathered’ arrangements
ALASTAIR KENDRICK
11.45 Current issues with transactions in securities
• Overview of the rules • Transactions in securities and
MBOs • Reductions of capital • Counteraction cases • Interaction with winding up
TAAR • Current news about the
counteraction team
PETE MILLER
12.45 LUNCH
13.45 The widening Scottish tax landscape
An overview of the devolved tax system to include the following:
• Tax process • Income tax differentials • LBTT update • Penalties north and south of the
border • Scottish succession changes
ALAN BARR
14.45 COFFEE
15.00 Entrepreneurs’ relief: the new provisions and an update
• The recent changes – the final version
• Putting the new 5% test in context – alphabet shares, dilution and growth etc
• Other pitfalls and pointers under the new regime
• ER generally – an update
ALUN JAMES
Pre-book your question with one of the speakersOur conferences not only give you the chance to hear what some of the leading experts have to say, but also to put your own questions to them in advance. Our speakers are encouraged to allow time to take questions from delegates and answering interesting questions from practitioners can add to the overall experience for both speakers and delegates alike. If you have a specific question you would like to put to one of the speakers please email your question to [email protected] at any point following your booking. We will then ensure that this is passed on to the relevant speaker who will deal with the question at the end of their session.
16.00 Property and capital taxes update
• IHT for business and property owners
• OTS IHT review • UK residential property: issues
for UK property owners • New non resident CGT charge
for (direct and indirect) UK property owners
• Non doms and UK residential property
HEATHER THOMPSON
17.00 Chair’s closing remarks and final questions
ALAN BARR
17.10 CONFERENCE CLOSE
What recent delegates have said about our conferences...“ The 2018 conference cements Longmark’s position as a must do event for tax specialists in Scotland’.” John Fowlie, Robertson Craig
“ A fantastic conference, goodmix of topics and first rate presenters - particular mention goes to Alan Barr for his superb presentation on Scottish taxes and his showmanship.” Gordon Buist, French Duncan
“ The definitive one day tax update for busy practitioners.” Donald Parbrook, Milne Craig
“ Really enjoyable day - something for everyone.” Margi Campbell, Saffery Champness
“ Very good range of topics and knowledgeable speakers. Thank you.” Mark McKeown, Turcan Connell
Meet the Speakers
Who are we?LONGMARK TAX CONFERENCES LTD.Registered Office: Grove House, Back Rowarth, Glossop, Derbyshire SK13 6EDTel: 0845 260 1057, Email: [email protected]: Mark Fink BA ACA CTA, Mike Longman BA FCA CTA Co. Reg. No: 5601421
ALAN BARRAlan Barr is a partner and head of personal tax planning at Brodies LLP, Solicitors and also honorary fellow at the University of Edinburgh. Alan has a particular specialty in property taxes and has advised clients from the largest corporates to individuals for some thirty years. He is a regular speaker to professional audiences on such subjects. Alan has written and researched about a great many tax matters. He brings a broad depth of legal knowledge and experience to transactions and planning for a wide range of clients. He is recognised as a ranked individual in Chambers & Partners for both private client and tax, and was recently identified by Citywire Wealth Manager as one of ‘the top ten lawyers every wealth manager needs to know’.
DEBORAH CLARK Deborah Clark is a barrister and partner at law firm Mills & Reeve. Deborah specialises in estate planning for private clients, advising on all aspects of inheritance tax, capital gains tax, trusts, wills and LPAs. Deborah has a national reputation for her work on using family investment companies in estate planning and she is a regular speaker on the topic.
ALASTAIR KENDRICK Alastair is an employment tax specialist who is a former HM Inspector of Taxes. On leaving the Revenue in 1989 he worked for nearly 17 years in the big 4 (KPMG and EY) having national responsibility for employment tax matters. On leaving the big 4 in 2005 Alastair worked for a number of smaller practices and had partner responsibility for employment taxes. He is considered a leading specialist on status, IR35 and company car taxation. He is a frequent writer and commentator on tax matters. He also comments on tax in the media eg Newsnight and Moneybox. He wrote the chapter in Bloomsbury’s tax investigation manual on employer compliance issues.
PETE MILLER Pete formed The Miller Partnership in April 2011 to offer expert advice to other advisers on all business tax issues. Apart from the transactions in securities rules, specialist areas include reorganisations, reconstructions, HMRC clearances, disguised remuneration, the new Patent Box relief and taxation of intangible assets. Pete has worked in tax for over 25 years, starting as an Inspector of Taxes in 1988 and staying for nearly 10 years, working in Birmingham and London before posts in Policy Division and Technical Division. He then worked for 11 years in ‘Big 4’ firms. Pete speaks and writes regularly on tax issues and is a member of the editorial boards of Taxation, The Tax Journal and Simon’s Taxes and a consulting editor to TolleyGuidance. He is co-author of Taxation of Company Reorganisations (4th edition, Bloomsbury Professional, June 2012) and author of Tolley’s Tax Digests on Disguised Remuneration, the Substantial Shareholdings Exemption and Transactions in Securities.
ALUN JAMESAlun specialises in all aspects of commercial taxation, advising large corporates and SMEs across the UK on their transactional and tax planning issues. He advises extensively in relation to demergers, reconstructions, buy-outs and company sales, and has also seen a significant increase in private client work in recent years. He has been co-author of Bramwell on Taxation of Companies and Company Reconstructions for more years than is really good for him and is a regular feature at Longmark’s tax conferences which he loves for their unique combination of high quality specialist talks, high quality specialist audiences – and a good day out!
HEATHER THOMPSONHeather is a partner with Brodies LLP in Edinburgh. She advises on tax aspects of corporate and commercial property transactions, including structuring property joint ventures, vendor tax planning, LBTT and SDLT planning and employee trusts. She also has extensive experience of advising on and structuring/restructuring offshore trust and company structures and advising non domiciled individuals on tax issues. Heather is qualified in England and Scotland.
RegistrationPAYMENT DETAILSFor payments received by 6th April 2019:
£445 + VAT (£534) per delegate
£1,335 + VAT (£1,602) (4 for the price of 3)
For payments received after 6th April 2019:
£495 + VAT (£594) per delegate
£1,485 + VAT (£1,782) (4 for the price of 3)
Our account details are as follows:
Santander UK PLCAccount number: 0430 4217Sort code: 09 01 50Please email the completed booking form to [email protected]
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The Scottish Practical Tax Planning Conference | Friday 14th June 2019
We are not able to issue a VAT invoice until we receive full payment and we must receive both a completed booking form and payment by 6th April to qualify for the reduced fee.
VENUEDalmahoy Hotel & Country Club, near Edinburgh
FEEYour fee includes attendance, refreshments, lunch and paper documentation. It is a condition of the booking that the fee is payable in advance. Once payment has been received a VAT receipt will be sent. Payment must include VAT.
OUR CONFIRMATION OF YOUR BOOKINGAll bookings will be acknowledged in writing within 21 working days of their receipt and joining instructions (final conference details and a venue location map) will be sent out to delegates approximately two weeks before the event. Please telephone immediately:
• if you have not received written acknowledgement of your booking within four weeks of sending it:
• if you have not received your joining instructions five days before the event.
SPECIAL NEEDSIf you have any special needs or particular dietary requirements, we are happy to help where possible. Please contact us on the enquiry numbers below with details.
CERTIFICATE OF ATTENDANCE / CPD INFORMATIONA certificate of attendance is available on request, following your attendance at this conference, as a record of your training and development. Longmark Tax Conferences are SRA accredited CPD providers (Ref: DNH LTCL). This conference carries 6 CPD hours.
CANCELLATIONSA refund of fees will be made only for cancellations received in writing at least 21 days before the event (less a 25% cancellation fee to cover administration costs). No refunds will be made for cancellations received within 21 days of the event and failure to attend after confirming a booking will be subject to the same terms. A substitute delegate will be accepted at any time before the event.
DOCUMENTATION SALEIf you are unable to attend the conference but would like to purchase a set of the conference documentation (price £150 - zero VAT) please call us on 0845 260 1057 or e-mail [email protected]. Your notes will be dispatched within 5 working days after the event.
SPONSORSHIP OPPORTUNITIESIf you would like details of bespoke sponsorship packages for this and future conferences, which can be tailored to your company’s specific requirements, please call Mike Longman or Mark Fink on 0845 260 1057 or e-mail [email protected].
Administration
Booking and EnquiriesENQUIRIES:Please call 0845 260 1057 or email [email protected]
BOOKINGS:If paying by cheque, please send your completed form and cheque to:Longmark Tax Conferences Ltd, Grove House, Back Rowarth, Glossop, Derbyshire SK13 6ED
For more information on this and forthcoming events log on towww.longmark.co.uk