Revenue Scotland - Land and Buildings Transaction Tax (Tax rates and Bands etc) (Scotland) Amendment Order 2018 - Publication of updated guidance

28 Jan 2019

"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.

Basis Periods ‚ looking at commencement years, changes to accounting date and overlapping periods

During the webinar we will focus on basis periods, a subject that‚ s prominent around the Self Assessment peaks. In particular we look at the different rules that apply to commencement years, the effect on a basis period when there is a change 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.

Wednesday 30 January ‚ 1‚ 1a‚ m to midday

Trade Losses

Looking at the different ways trade losses can be relieved by individuals, including examples of the different loss relief provisions, time limits applicable to each claim and further points to consider.

Wednesday 30 January ‚ 1‚ pm to ‚ 2pm

Negligible Value Claims and Share Loss Relief

Looking at certain conditions that must be met for your clients to claim an asset has become of negligible value. Also, an overview of share loss relief.

Thursday 7 February ‚ 11am to midday

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 8 February ‚ midday to 1pm

Stamp Duty Land Tax ‚ Higher Rate for Additional Dwellings and Dwellings Purchased by Companies ‚ Relationships and Status

Stamp Duty Land Tax analysis of how the higher rate rules apply when affected by personal relationships (both formal and informal) and other situations, for example, divorce, trustees, parents supporting their children and first time buyers. The webinar will help clarify liability and potential refund position on subsequent changes of relationship status.

Wednesday 13 February midday to 1pm

Statutory Sick Pay: What needs to be considered when an employee is sick.

Thursday 14 February ‚ 2pm to 3pm

Making Tax Digital (MTD) for Business: the latest information on MTD for VAT and the agent services account

This webinar is for anyone already familiar with MTD for VAT and the Agent Services Account. It will cover the latest news on MTD requirements; getting a new Agent Services Account; preparing your clients and signing them up for MTD. We‚ ll include common questions and do some ‚ myth busting‚ . This webinar will not go over the basics. So if you are new to MTD, you may want to listen to our earlier webinars, 'An introduction to MTD for VAT' and 'More information on MTD for VAT and the agent'.

Tuesday 19 February ‚ 10.30am to 11.30am Tu‚ esd‚ ay 1‚ 9 Fe‚ br‚ ua‚ ry ‚ 1p‚ m to 2p‚ m We‚ dn‚ esd‚ ay 2‚ 0 Fe‚ br‚ ua‚ ry ‚ 1‚ 0.3‚ 0a‚ m to 1‚ 1.3‚ 0a‚ m We‚ dn‚ esd‚ ay 2‚ 0 Fe‚ br‚ ua‚ ry ‚ 1p‚ m to 2p‚ m

If you have any questions for our subject experts, please send them to team.agentengagement [at] 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."