Recent Tax Cases that Matter
This course will enable you to:
- Use lessons from recent tax case law to advise your clients more effectively
- Advise clients on their right to appeal a decision and the process for doing so
- Navigate the pitfalls of self-assessment income tax
- Reconcile tax legislation with the Companies Act when advising on Corporation Tax
- Advise on the critical issue of control in IR35 cases
- Advise clients about the nuances and pitfalls of CGT reliefs such as Business Asset Disposal Relief and Private Residence Relief
Although tax cases donít impact accountants directly, they may well impact your clients. It is therefore crucial for you to have an understanding of the complexities involved, how the system operates, how courts and tribunals arrive at decisions, as well as the important cases that will improve the advice you give your clients.
This case-based course covers tax cases in three common areas of income tax, corporation tax and capital gains tax. It provides practical information, providing a rich image of how the system operates, and opening a number of doors for any accountant curious as to how tax cases are settled.
- The system
- Working within the system
- Weighing up the benefits
- The First-tier Tribunal
- Paul Wheeler (First-tier Tribunal)
- The Upper Tribunal
- Heather Jones (Upper Tribunal)
- The importance of income tax
- Robert Gaines-Cooper
- Enquiries and discovery assessments
- Ringo Scheithauer v HMRC (First-tier Tribunal)
- HMRC v Raymond Tooth (Court of Appeal)
- The Ramsay principle
- Ramsay in practice
Corporation tax cases
- Russell Baker v HMRC (First-tier Tribunal)
- Failing to deliver a company tax return
- Caris Properties Limited v HMRC (First-tier Tribunal)
- Christa Ackroyd Media Limited v HMRC (Upper Tribunal)
- Albatel Limited v HMRC (First-tier Tribunal)
Capital gains tax
- Capital gains tax cases
- Private Residence Relief
- Desmond Higgins v HMRC (Court of Appeal)
- Cornelia Simpson v HMRC (First-tier Tribunal)
- Business Asset Disposal Relief
- Jacqueline Potter and Neil Potter v HMRC (First-tier Tribunal)
- Stephen Reneaux and Lynne Reneaux-Smith v HMRC (First-tier Tribunal)
- Credible witnesses
ACCA partner with accountingcpd.net to provide high quality CPD for members. As an ACCA member, you are required to complete at least 40 relevant units of CPD each year, where one unit is equal to one hour. 21 units must be verifiable; the other 19 can be non-verifiable.
Your accountingcpd.net course counts as verifiable CPD, if you can answer "yes" to these questions:
- Was the learning activity relevant to your career?
- Can you explain how you will apply the learning in the workplace?
You select courses that meet these criteria, and as you complete each course you get a CPD certificate so you can provide ACCA with the evidence that you undertook the learning activity.