HMRC draft guidance on penalties for enablers of defeated tax avoidance
"HMRC's regular Talking Points meetings provide ongoing information, guidance and tips to help you to understand tax issues.
We have more Talking Points meetings on popular subjects coming up. There are a limited number of spaces, so save your place now.
Basis Periods - looking at commencement years, changes to accounting date and overlapping periods
Focusing on basis periods, in particular looking at the different rules that apply to commencement years, changing of accounting date and overlapping periods. We also look at some pointers when dealing with a change from sole trader to partnership and vice versa.
Th‚ ur‚ sd‚ ay 7 De‚ ce‚ mb‚ er midday to 1p‚ m - Register now
Trade losses: Looking at the different ways trade losses may be relieved.
Th‚ ur‚ sd‚ ay 7 De‚ ce‚ mb‚ er 2p‚ m to 3p‚ m - Register now
Income from property minimising the risk for individuals
These meetings will be dealing specifically with expenses and deductions, allowances and reliefs. Including repairs, the relief for the replacement of domestic items and the restrictions to Income Tax relief for finance costs.
Fr‚ id‚ ay 8 De‚ ce‚ mb‚ er 1‚ 1a‚ m to 1‚ 2.1‚ 5p‚ m - Register now Fr‚ id‚ ay 8 De‚ ce‚ mb‚ er 2p‚ m to 3.1‚ 5p‚ m - Register now
Business Expenses for the Self-Employed
This digital meeting has been designed to provide guidance on what is and isn‚ t classed as an allowable business expense, and will include motoring and premises costs. HMRC subject matter experts will be online during the meeting to take your questions.
Tuesday 12 December midday to 1p‚ m - Register now
Capital allowances and vehicles
These meetings mainly cover the special rules for cars.
We‚ dn‚ esd‚ ay 1‚ 3 De‚ ce‚ mb‚ er 1‚ 1a‚ m to m‚ id‚ da‚ y - Register now We‚ dn‚ esd‚ ay 1‚ 3 De‚ ce‚ mb‚ er 1p‚ m to 2pm - Register now
Negligible Value Claims and Share Loss Relief
Looking at certain conditions that must be met for your clients to claim that an asset has become of negligible value. Also an overview of share loss relief.
Fr‚ id‚ ay 15 De‚ ce‚ mb‚ er 11a‚ m to midday - Register now
Looking at the different ways trade losses may be relieved.
Tuesday 19 December 1‚ 1a‚ m to midday - Register now
If you have any questions for our subject experts more than 24 hours prior to the meeting, please send them to team.agentengagement [at] hmrc.gsi.gov.uk , including the title of the meeting in the ‚ Subject‚ line of your email. Any questions that arise after this time should be submitted during the live meeting.
These interactive meetings run on the ‚ GoToWebinar‚ platform. The organiser will run through how to ask questions on the day.
We also have a range of Agents Toolkits providing helpful information for you to download and use."