Finance Act 2018 section 35 and Schedule 10 Settlements: anti-avoidance

29 Mar 2019

"Dear colleague,

HMRC's regular Talking Points provide ongoing information, guidance and tips to help you to understand tax issues.

We have more Talking Points webinars coming up. There are a limited number of spaces, so save your place now.

Capital Allowances, Plant & Machinery

This webinar will give agents the step-by-step approach to applying Capital Allowances legislation to claims for Plant & Machinery Allowances.

Wednesday 27 March ‚ 11am to midday

Employers ‚ what‚ s new for 2019-20

This webinar will cover:

the updates to rates, thresholds and tax codes

expenses and benefits ‚ fuel benefit charge for company cars, vans and fuel benefit

the new rates for Statutory Payments

National Living and National Minimum Wage rates

other changes that may affect your business

what you'll need to think about for April 2‚ 02‚ 0.

Tuesday 2 April 1pm to 2pm

An Intermediate Guide to the Enterprise Investment Scheme

This webinar will follow on from the introductory webinar on the Enterprise Investment Scheme (EIS). It will take a more in depth look at the EIS, from both a company and individual perspective. It will also provide insight from the Venture Capital Relief Team on procedural aspects of the EIS.

Friday 5 April ‚ midday to 1pm

Income from property for individual landlords‚ changes introduced by Finance Act 2, 2017

A comprehensive look at two measures introduced by Finance Act 2, 2017:

the cash basis for property businesses. (From the 2017-18 tax year, the cash basis will be the default basis for most property businesses that are run by individuals) the property allowance tax exemption of up to £1,000 a year for individuals with income from land or property.

Thursday 11 April ‚ 1pm to 2pm

Making Tax Digital

This webinar will provide the latest information, including the new Agent Services Account and signing clients up to Making Tax Digital.

Friday 12 April ‚ 10am to 11 am

Friday 12 April ‚ 1pm to 2pm

Tuesday 16 April ‚ 9am to 10am

Tuesday 16 April ‚ 1pm to 2pm

Income from property for individual landlords ‚ common themes in relation to deductions and reliefs

This webinar concentrates on 3 areas that generate regular contact with HMRC:

restricting finance cost relief for individual landlords

replacement of domestic items relief

overview of what needs to be considered when deciding whether the cost of ‚ repairs‚ is allowable as a deduction.

Thursday 18 April ‚ 1pm to 2pm

If you have any questions for our subject experts, please send them to team.agentengagement [at] hmrc.gsi.gov.uk prior to the webinars, including the title of the meeting in the ‚ Subject‚ line of your email.

These interactive webinars will be run on the ‚ GoToWebinar‚ platform. The organiser will run through how to ask questions on the day.

Feedback received from a recent Talking Points webinar indicates that many agents would recommend them to colleagues.

If you have missed any of our earlier Talking Points webinars, you can watch the recordings here."