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You are here: Course Outline

OMB Tax Planning - Opportunities, Myths & Blunders

Credits:4View Alternative Price Options
Course Code: 2904
Schedule

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Who Should Attend

Partner / Manager / Junior
This course is suitable for all professionals who deal with owner managed businesses.

Course Content

The course deals with a business from its start until its disposal (hopefully for a large capital sum!)

The course covers the implications of the new regime governing disposals of businesses that was outlined in HMRC’s consultative document, published in December 2015 and implemented in the Finance Act 2016.

The new restrictions in obtaining favourable tax treatment for the disposals of businesses led to a rush of member’s voluntary liquidations before the start of the tax year.

This course will look at the remaining options for employees for disposing of their businesses tax efficiently in the new regime.

The Beginning 

  • Obtaining tax efficient sources of finance including SEIS, EIS and VCT
  • Getting the share structure right at the beginning
  • Setting up processes to keep the company on the straight and narrow
  • Setting up incentive plans to allow for a tax efficient future including EMI and shares for rights
  • Examining other tax efficient arrangements

The Middle

  • How to deal with employees; both incentives and cost control
  • How to deal with changing shareholder interests
  • Balancing opportunities with risk
  • Taking advantage of overseas opportunities
  • Dividends: the new regime – opportunities and tax traps

The End

  • Tax efficient disposal of business 
  • Passing on the business-business property relief
  • The use of trusts
  • Reinvestment opportunities
  • Finance Act 2016 changes

The course outline above relates to the 2017 course only. The course content for any webinar recordings prior to 2017 may vary.