Objectives

To enable delegates to advise clients on the tax breaks available to businesses to help them recover from the Coronavirus pandemic.

The course will also cover relief for trading losses that may have arisen in 2020.

Content

• An overview of capital allowances to encourage investment
• Tax relief for intangibles
• Tax relief for research and development expenditure
• Attracting and retaining key staff using EMI share options
• Relief for trading losses – corporate and personal
• Tax efficient sources of finance to assist recovery
• Deferral of tax liabilities and Time to Pay arrangements

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.