Private Client and OMB: Technical Update

21 Apr 2021
TaxAidTaxHelp

Virtual Tax Conference

Private Client and OMB: Technical Update

Monday, 10 May 2021 | 15.00 – 18.15

Join our Private Client and OMB Update and help TaxAid and Tax Help for Older People provide essential tax advice to vulnerable people –  many of whom have lost their livelihood during the pandemic. The charities have been providing special services to meet the specific needs at this time.

This late afternoon conference offers:
 - Live Q & A session with our experienced speakers
 - Conference materials (provided in advance)
 - A recording of the conference provided to all delegates

PROGRAMME
15:00 - 15.05   
Welcome by Emma Chamberlain OBE (Barrister, Pump Court Tax Chambers) 

15:05 - 15.50
Corporation Tax and Covid
Heather Self (Partner, Blick Rothenberg)
 - Budget 2021 update
 - Capital allowances – is the super deduction worth having?
 - Use of losses
 - CJRS – common problems and pitfalls

15.50 - 16.15 
Private Client/OMB Case Update & 2020 Changes to the GAAR
Rebecca Murray (Barrister, Devereux Chambers)
 - “main purpose”:
     - Euromoney Institutional Investor Plc v HMRC, FTT decision March 2021 (capital gains tax, share for share exchanges)
     - Blackrock Holdco 5 LLC v HMRC [2020] UKFTT 443 (loan relationships and unallowable purposes)
 - Transfer of Assets Abroad:
     - Revenue and Customs v Andreas Rialas [2020] UKUT 367

16.15 - 16.45
Comfort Break

16.45 - 17.05
Private Client/OMB Case Update continued
Rebecca Murray (Barrister, Devereux Chambers)
 - Entrepreneurs relief/Business Asset Disposal Relief:
     - HMRC v Quentin Skinner 2005 Settlement [2021] UKUT 0029 (beneficiaries of a trust)
 - Corporate residence:  Development Securities Plc & Ors v HMRC [2020] EWCA Civ 1705
 - GAAR: Finance Act 2020 changes

17.05 - 18.05
Capital Taxes Update
Emma Chamberlain OBE (Barrister, Pump Court Tax Chambers)
 - IHT and trust cases and issues
 - Residency issues and other private client issues in a COVID Brexit world
 - Reeves – holdover reversal in the Budget and other Budget private client measures
 - Reservation of benefit update
 - SDLT for non-residents

18.00 -18.15
Q&A session

18:15
Close of Conference

Conference fee: £50.00

Please support these great charities and follow the registration instructions below.
See you on 10th May!

Any questions?
E-mail: CIOT Events events@ciot.org.uk