Spotlight 47 'Attempts to avoid an Income Tax charge when a company is wound up'

8 May 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.

Trade Losses

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

F‚ ri‚ da‚ y 1‚ 0 M‚ a‚ y ‚ 2p‚ m to 3p‚ m

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.

Monday 13 May ‚ midday to 1pm

Expenses & benefits ‚ Employee travel

This webinar covers reimbursing employees undertaking travel on behalf of the employer. It provides an overview of the tax treatment of:

travel and subsistence payments to employees mileage payments for employees using their own vehicle.

Thursday 16 May ‚ 2pm to 3pm

Making Tax Digital ‚ your Agent Services Account

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

Thursday 16 May ‚ 10am to 11am

Thursday 16 May ‚ midday to 1pm

Monday 20 May ‚ 10am to 11am

Monday 20 May ‚ 2pm to 3pm

Expenses & benefits ‚ Trivial benefits

This webinar is part of a series covering expenses and benefits. It has been designed to provide an overview of trivial benefits including what is a trivial benefit, what conditions have to be met to be exempt from reporting to HMRC and examples of trivial benefit scenarios. Subject matter experts will be available to answer questions.

Wednesday 29 May ‚ 10am to 11am

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."