Recent  Governments  have  been attempting to “level the playing field” between small limited companies and unincorporated entities to minimise tax-driven incorporation. The 7.5% increase in the  rate of tax on dividends was introduced to make trading through a limited company less attractive but it continues to be advantageous despite.

The course will focus on IR35 developments, in particular the extension of the “off-payroll” working rules to the private sector scheduled to be introduced from 6 April 2020.

This course will cover all of the taxes that impact on the director and his company.

Martyn qualified as a Chartered Accountant in 1982 and has specialised in taxation ever since. He became an Associate member of the Chartered Institute of Taxation in 1983 whilst working for a large international firm. His career has combined lecturing with tax consultancy, working for The Financial Training Company Ltd, Horwath Clark Whitehall, and more recently MHA MacIntrye Hudson. He is now a Consultant with MacIntrye Hudson Advisory Services LLP. Martyn’s main area of interest is tax planning for the family business, in particular tax efficient remuneration, exit planning and restructuring. He lecturers on this and other taxation issues as well as running his own consultancy practice.