
Venue:
The Halliwell Centre, Trinity College, Carmarthen. Speaker: Phil Williams. 
The course will refresh and update participants' awareness of the contentious
issues which affect the agreement of profits arising from a trade or profession.
It will draw on published HMRC material and on decided cases, as well as planning
ideas in current circulation. 
Profit
computations: | o | Recent
case decisions and their effects. |
Capital allowances: | o |
Qualifying expenditure. |
Small business taxation: | o |
Income shifting - where are we? |
| o | Other
profit distribution. |
Loss relief: | o |
Ensuring tax efficient use of losses. |
| o | Relationship
with tax credits. |
Compliance
matters: | o |
Latest self assessment issues. |
CPD
Hours: 3 |