CPD COURSE PROGRAMME 2015/16 CHARTERED ACCOUNTANTS

CHARTERED
ACCOUNTANTS
SOUTH ESSEX
CPD COURSE PROGRAMME
2015/16
BUSINESS WITH CONFIDENCE
icaew.com/eastengland
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WELCOME TO OUR NEW
CPD COURSE PROGRAMME
BOOKING PROCEDURE
AND COSTS
The South Essex Society’s Courses Committee meets annually to
discuss the topics our courses should cover to be of the most help to
you and your business. This season’s programme covers a wide range
of topics, which we hope will help add value to your business and
your clients’ businesses too.
(Personal Discount Scheme)
We hope you find the courses you need within our programme.
If not, do please let us know by contacting our Regional Executive,
Claire Tuer on +44 (0)1223 654 684 or [email protected]
You can be assured that any comments will be carefully considered
by the committee.
Duncan Sheekey
Chairman, Programme, Conferences And Courses Committee
COURSE PROGRAMME
£500 for 10 courses
or
50% discount for all staff
on any course
with an annual subscription of £500
(Firms’ Discount Scheme)
or
£100 for Individual courses
Please send your payment with the appropriate booking form at the
back of the brochure, or book online at icaew.com/southessex
We reserve the right to vary the published programme
Date
Time
Course
Speaker
Venue
Thursday 22 October 2015
09.15
12.45
FINANCE ACT 2015 (CP257)
Mark Morton,
Mercia Group Ltd
Ivy Hill Hotel
Margaretting
Thursday 22 October 2015
14.00
17.15
TAX RELIEFS FOR SMES (CP258)
Mark Morton,
Mercia Group Ltd
Ivy Hill Hotel
Margaretting
Thursday 26 November 2015
09.15
12.45
FRS 102 - EMERGING ISSUES (CP259)
David Smith,
Mercia Group Ltd
Ivy Hill Hotel
Margaretting
Thursday 26 November 2015
14.00
17.15
AUDIT AND ASSURANCE UPDATE (CP260)
David Smith,
Mercia Group Ltd
Ivy Hill Hotel
Margaretting
Tuesday 1 December 2015
14.00
17.15
AUTO ENROLMENT: WHERE ARE WE NOW?
(CP261)
Pat Nown,
Mercia Group Ltd
Ivy Hill Hotel
Margaretting
Tuesday 23 February 2016
09.15
12.45
VAT UPDATE AND PROBLEM AREAS (CP262)
Gwen Ryder
Ivy Hill Hotel
Margaretting
Tuesday 23 February 2016
14.00
17.15
EMPLOYMENT TAXES UPDATE (CP263)
Mark Ward,
Ivy Hill Hotel
The Professional Training
Margaretting
Partnership
Tuesday 1 March 2016
14.00
17.15
YOUR PENSION: CURRENT TAX ISSUES
(CP264)
Pat Nown,
Mercia Group Ltd
Ivy Hill Hotel
Margaretting
Wednesday 16 March 2016
14.00
17.15
DIRECT AND INDIRECT TAX ISSUES OF
PROPERTY TRANSACTIONS (CP265)
Dean Wootten,
Online Tutors Ltd
Ivy Hill Hotel
Margaretting
Thursday 21 April 2016
14.00
17.15
PROBATE ISSUES AND OPPORTUNITIES FOR
ACCOUNTANTS (CP266)
Amanda Fisher,
AJF Taxation
Ivy Hill Hotel
Margaretting
Wednesday 25 May 2016
14.00
17.15
TAXMAN TRAUMAS - DEALING WITH HMRC
(CP267)
Mark Morton,
Mercia Group Ltd
Ivy Hill Hotel
Margaretting
Wednesday 15 June 2016
09.15
12.45
TAX, LEGAL AND ACCOUNTING
IMPLICATIONS OF TRANSACTIONS BETWEEN
A COMPANY AND ITS DIRECTORS (CP268)
Phil Frost,
Mercia Group Ltd
Ivy Hill Hotel
Margaretting
Wednesday 15 June 2016
14.00
17.15
ACCOUNTANCY UPDATE AND CURRENT
ISSUES (CP269)
Phil Frost,
Mercia Group Ltd
Ivy Hill Hotel
Margaretting
Wednesday 29 June 2016
14.00
17.15
IMPROVING PERSONAL PRODUCTIVITY AND
EFFECTIVENESS (CP270)
John Sharkey,
Mercia Group Ltd
Hylands House
Chelmsford
Cancellations, Refunds and Transfers – Transfer of bookings to another course may be made up to seven working days before the course
booked on. No refund will be due for cancellations received within seven working days of a course. Replacement delegates may be sent.
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Finance Act 2015
Thursday 22 October 2015 Ivy Hill Hotel, Margaretting 09.15 - 12.45
SPEAKER Mark Morton, Mercia Group Ltd
OBJECTIVES
This course will cover all of the major clauses in
the Finance Act and will concentrate on the
practical implications for accountants and their
clients.
CPD HOURS
3
CONTENT
• Personal tax
• Business and corporate tax changes
• Employee tax
• Capital taxes changes
• VAT and SDLT
• Other legislative changes
CP257
Tax Reliefs for SMEs
Thursday 22 October 2015 Ivy Hill Hotel, Margaretting 14.00 - 17.15
SPEAKER Mark Morton, Mercia Group Ltd
OBJECTIVES
CONTENT
Over the last decade, the Government has
introduced a number of new tax reliefs,
predominantly aimed at companies, to
encourage them to develop and invest in new
business areas. Many of these reliefs are
complicated but, more importantly, under used
by the businesses concerned.
Particular areas that will be covered include:
The course is designed, with the use of
examples, to give an overview of these new
reliefs and how they can be used to minimise a
company’s tax bill.
• Relief for contaminated land
• Research and development tax credits
• The intangibles regime
• Relief for employee share acquisitions
• The substantial shareholdings exemption
• Patent box
• Business premises renovation allowance
CPD HOURS
3
CP258
3
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FRS 102 - Emerging Issues
Thursday 26 November 2015 Ivy Hill Hotel, Margaretting 09.15 - 12.45
SPEAKER David Smith, Mercia Group Ltd
OBJECTIVES
CONTENT
UK GAAP is undergoing a radical overhaul.
Companies will be required to adopt the new
standards for accounting periods commencing
on or after 1st January 2015, restating their
comparatives as appropriate.
In particular the course will cover:
You will gain a full understanding of:
• The major differences between FRS 102
and current UK GAAP
• The mechanics of the transition process to
FRS 102
• The form and presentation of company
financial statements under FRS 102
• FRS 100 - Application of Financial Reporting Requirements - an overview
- what entities are required to or can choose to do
• An overview of FRS 101 - Reduced Disclosure Framework (for those adopting
IFRS)
• FRS 102 - What the new requirements are and the key differences from current
UK GAAP
• Sample primary financial statements
• Investment properties, property plant and equipment, intangibles
including goodwill
• Leases
• The recognition and measurement
requirements under FRS 102 in key areas
• Financial Instruments
• The impact which the changes have on small
and micro entities
• Case studies illustrating the transition process of first time adoption
• Other changes in treatment and disclosures
CPD HOURS
3
CP259
Audit and Assurance Update
Thursday 26 November 2015 Ivy Hill Hotel, Margaretting 14.00 - 17.15
SPEAKER David Smith, Mercia Group Ltd
OBJECTIVES
CONTENT
This course will look at the most recent changes
affecting auditing in the UK and their practical
implications for the planning and execution of
audits.
The content may change as a result of developments but is likely to include:
CPD HOURS
3
• Feedback from the main Regulators (QAD/ACCA/AQR) and the FRC annual
report
• A summary of the auditing standards, practice notes, technical releases and
other audit pronouncements issued since the previous audit and assurance
update course
• Latest guidance and updates such as owner managed business audits and
assurance review engagements
• A reminder of continuing problem areas e.g. scepticism, estimates and fraud
• Recent and likely future developments affecting auditing in the UK
CP260
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Auto Enrolment: Where Are We Now?
Tuesday 1 December 2015 Ivy Hill Hotel, Margaretting 14.00 - 17.15
SPEAKER Pat Nown, Mercia Group Ltd
OBJECTIVES
CONTENT
Employers are now required to enrol qualifying
individuals into a workplace pension scheme
and make contributions for them. The changes
are being phased in based on employer size.
The content will include:
• Sources of information
• Planning issues and staging dates
For the small and micro employer (SME) sector,
1 June 2015 heralded the arrival of the first
mandatory auto enrolment staging date. Over
1.3 million SMEs will auto enrol between 1 June
2015 and 1 April 2017!
• Types of worker and their relevance for employer duties
Understanding this key change is essential to
ensuring that SME businesses are prepared as
there are a wide range of issues to understand
and consider.
• Exceptions from auto enrolment
CPD HOURS
3
• Identification of a worker
• Identifying companies with no workers
• OMB company scenarios
• The new communication requirements
• Choosing a pension scheme
• Financial contributions and certification options
• Opting in/out and postponement
• Administering the auto enrolment process
• Declaration of compliance and penalties
• Case studies will be used as appropriate
CP261
VAT Update and Problem Areas
Tuesday 23 February 2016 Ivy Hill Hotel, Margaretting 09.15 - 12.45
SPEAKER Gwen Ryder OBJECTIVES
CONTENT
The course will cover changes in law and HMRC
practice together with a review of cases relevant
to general practitioners. Common problem
areas will also be covered.
Specifically the course will cover:
• Registration issues - intending traders, liable / no longer liable and exemptions
from registrations
CPD HOURS
• International goods - including practical scenarios and reminders re zero rating
of exports
3
• International services - a recap of the rules and common errors in this area
• Topical output tax issues
• Topical input tax issues
• Errors and penalties including late registration penalty mitigation
CP262
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Employment Taxes Update
Tuesday 23 February 2016 Ivy Hill Hotel, Margaretting 14.00 - 17.15
SPEAKER Mark Ward, The Professional Training Partnership
OBJECTIVES
CONTENT
To review the current practice and procedures
relating to the taxation of employees and the
national insurance implications, with particular
focus on recent and impending developments,
and potential problem areas
• Classes 1 and 1A national insurance contributions
CPD HOURS
• IR35 and status issues
3
• Emoluments and benefits in kind
• Car benefits
• Disguised remuneration issues and EBTs
• Share schemes
• Termination and other ex-gratia payments
• Expenses payments, including travel
• Administration
CP263
Your Pension: Current Tax Issues
Tuesday 1 March 2016 Ivy Hill Hotel, Margaretting 14.00 - 17.15
SPEAKER Pat Nown, Mercia Group Ltd
OBJECTIVES
CONTENT
Recent developments have seen substantial
changes to the rules for accessing money
purchase pensions and the treatment of funds
remaining on death. These changes have
increased the attractiveness of pension planning
by individuals. At the same time the tax relief
restriction on annual pension contributions
continues to be under the spotlight. This
combined with continuing reductions in the
Lifetime Allowance puts constraints on tax
efficiency and can result in tax charges. In
addition the new state pension arrangements
are due to come into operation from April 2016.
Pension contributions and tax relief
The course aims to examine the detailed rules
involved in providing for and accessing a
pension taking into account the tax impact of
alternative courses of action.
Accessing money purchase pension funds
• ‌Mechanics
• ‌The significance of net relevant earnings
• ‌Pension input periods and alignment
• ‌The Annual allowance including tapered allowance
Understanding the Lifetime allowance
• ‌Reductions
• ‌Protection mechanisms
• ‌When the charge applies
• ‌Annuities
• ‌Drawdown funds pre and post 6 April 2015
• ‌Lump sums
CPD HOURS
• ‌Small pension pots
3
• ‌Money purchase annual allowance rules
The taxation of death benefits
• ‌The significance of age and how benefits are taken
• ‌The interaction with IHT and estate planning
The state pension
• ‌How the new state pension operates
• ‌Entitlement
• ‌The end of contracting out
• ‌Class 3A
Reform of pension tax relief developments
CP264
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Direct and Indirect Tax Issues of Property Transactions
Wednesday 16 March 2016 Ivy Hill Hotel, Margaretting 14.00 - 17.15
SPEAKER Dean Wootten
OBJECTIVES
CONTENT
The course will cover areas that practitioners
encounter when dealing with clients with
residential and commercial property interests.
• ‌Problem areas for buy to lets
CPD HOURS
• ‌Income tax relief cap from April 2013
3
• ‌Practical issues with PPR relief
• F (No2) A 2015 property changes, including mortgage interest restrictions and
new renewals basis
• ‌Capital Allowances when property purchased
• ‌VAT on property - where do we start?
• ‌Option to tax
• ‌Input tax matters
• ‌Capital goods scheme
CP265
Probate Issues and Opportunities for Accountants
Thursday 21 April 2016 Ivy Hill Hotel, Margaretting 14.00 - 17.15
SPEAKER Amanda Fisher, AJF Taxation
OBJECTIVES
CONTENT
Some of our accountancy membership
organisations have made great progress in the
quest to licence members to carry out probate
services. This course is a good insight for those
who wish to embrace this opportunity and
embark on this work as an additional service to
provide to their clients whilst growing their
businesses.
This course will cover the following:
The course will provide delegates with a
structure that is necessary to deal with this type
of work and will help to advance their
knowledge of the practical steps involved. By
the end of the course, delegates will have a
good grasp of the basic principles needed to
deal with probate work and will develop an
awareness of the issues that arise when dealing
with an estate.
• Considering probate services and the regulations surrounding probate work
• Registering a death
• Setting the structure for dealing with the estate and probate
• Wills, intestacy and proprietary estoppel
• Instruments of variation
• The application for a Grant of Probate or Letters of Administration
• Dealing with the assets and liabilities
• The IHT400 inheritance tax return
• Obtaining the grant of probate and finalising the period of administration
• Making distributions and paying any tax liabilities
• Estate accounts
The course will include a review of relevant tax
cases, numerous examples and illustrations to
make this a practical and informative course.
CPD HOURS
3
CP266
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Taxman Traumas - Dealing with HMRC
Wednesday 25 May 2016 Ivy Hill Hotel, Margaretting 14.00 - 17.15
SPEAKER Mark Morton, Mercia Group Ltd
OBJECTIVES
CONTENT
The course is designed to cover all aspects of
self assessment and corporate enquiries by local
tax districts under the new regime.
This will include practical tips and a review of the relevant legislation as well as the
practicalities of dealing with HMRC including:
• Understanding HMRC
CPD HOURS
• An overview of the legislation
3
• The selection of enquiry cases
• The enquiry process and penalties regime
• Practical pointers and examples
CP267
Tax, Legal and Accounting Implications of Transactions
between a Company and its Directors
Wednesday 15 June 2016 Ivy Hill Hotel, Margaretting 09.15 - 12.45
SPEAKER Phil Frost, Mercia Group Ltd
OBJECTIVES
The correct accounting treatment and
disclosures of transactions with directors
remains a difficult and complex area,
particularly with changes made in FRS 102 and
the new statutory disclosures for small
companies.
HMRC also seek to enforce the correct tax
treatment, perhaps even more rigidly than
previously, and the penalties for incorrect
treatment can be significant.
As well as setting out disclosure requirements,
the Companies Act 2006 set out the legal
restrictions regarding transactions with
directors, in particular setting out instances
when shareholder permission is needed.
CONTENT
• Companies Act 2006 – legality of transactions and possible consequences
• Companies Act 2006 – disclosure requirements for advances, credits and
guarantees together with the changes for small companies now that
abbreviated accounts can no longer be filed.
• FRS 102 – accounting treatment of loans to and from directors whether at a
market rate of interest or representing a financial transaction
• FRS 102 – disclosure of transactions and the changes from FRS 8 and the FRSSE
• Scenarios including – Benefits in kind; Directors’ current accounts; Amounts
drawn in advance of remuneration; NIC and PAYE implications
This course contains little formal lecturing as the focus will be on the case studies.
This course will use a series of case studies to
revise the relevant principles. The object will be
to take a number of transactions involving
directors and consider in detail the legal and tax
consequences and the disclosure requirements.
CPD HOURS
3
CP268
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Accountancy Update and Current Issues
Wednesday 15 June 2016 Ivy Hill Hotel, Margaretting 14.00 - 17.15
SPEAKER Phil Frost, Mercia Group Ltd
OBJECTIVES
CONTENT
There are significant changes which affect the
financial reporting under UK GAAP. The changes
affect micro, small and medium sized entities in
different ways – whether through changes in
legislation, driven by the EU or the
implementation of FRS 102 and FRS 105.
The content is likely to include:
CPD HOURS
3
• The implementation of new UK GAAP - specifically in FRS 102
• The withdrawal of FRSSE (2015) and the implications for small and micro entities
• Opportunities on transition from old to new GAAP
• Current developments and issues in International Accounting Standards
• Accounting and reporting areas where frequent mistakes are discovered
• Regulatory round-up
• Practice Guidance and feedback from Professional Regulators
CP269
Improving Personal Productivity and Effectiveness
Wednesday 29 June 2016 Hylands House, Chelmsford 14.00 - 17.15
SPEAKER John Sharkey, Mercia Group Ltd
OBJECTIVES
CONTENT
Despite the fact that there never seems to be enough
time, many partners, managers and senior team
members devote far too much time to low priority tasks.
Identifying the barriers to success
The aim of this course is to clarify goals, establish work
objectives, set priorities and produce a personal strategy
for effective time management.
By the end of the course, those attending will be better
able to:
• ‌judge how effective their current use of time is
• ‌appreciate the consequences and cost of managing
at too low a level
• ‌identify key tasks and priorities and thereby plan to
use their time more effectively
• ‌develop practical strategies to reduce stress,
improve productivity and profitability by working
assertively with clients and colleagues and
improving their work habits.
CPD HOURS
3
• ‌Where does your time go?
• ‌Are you working well?
• ‌What are the barriers?
Effective delegation
• ‌Why do we hang on to work we should be delegating?
• ‌The impact of under-delegation
• ‌Overcoming the excuses
• ‌Achieving effective delegation
Solutions to time management problems
• ‌Identifying your personal problems
• ‌E stablishing priorities
• ‌Planning and controlling your day
• ‌Controlling the paperwork
• ‌Tackling the timewasters
WARNING!
This course contains limited formal lecturing and will take the form of a series of
facilitated discussions. During the course participants will be asked to complete
exercises and questionnaires, which will form the basis of these discussions.
CP270
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BOOKING FORM
PLEASE PHOTOCOPY THIS FORM
Please complete the form and send with payment to the address below.
Book online at icaew.com/southessex
DETAILS
BOOKING QUERIES
Name: (BLOCK CAPITALS please)
Email Address
Course Code (eg CP 100)
Address
Course Title
Postcode/Zipcode
Date
Country
Venue
Telephone No
Company/Firm
Fax number
FDS Membership No. *(if applicable)
Email address
DELEGATE NAMES
(First Name and Surname in BLOCK CAPITALS please)
Email Address
ICAEW Membership No.
PLACES REQUIRED
COURSE FEES
FEE (excluding VAT)
Adult
£100.00
£
.
Student
£50.00
£
.
£
.
Sub Total £
.
VAT (20%) £
.
Total remittance enclosed (payable to SES Chartac) £
.
Less 50% discount for Firms’ Discount Members*
NO. PEOPLE
TOTAL COST
EVENTS BOOKING TEAM
ICAEW PO Box 6083 Milton Keynes MK10 1PG
T +44 (0)1908 248 159 / +44 (0)1223 654 684
F +44 (0)1908 248 053
E [email protected]
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Firms’ Discount Scheme Application
Tailored for the larger practice
Annual subscription fee of
£500 plus VAT
50% discount on all course fees
for any member of staff
Please enrol/renew my firm/organisation as a member of the Firms’ Discount Scheme.
I understand that my subscription entitles me and any of my staff to 50% discount per
place on any of the courses shown on this leaflet.
Please use the booking form on page 10 to inform us of the places you would like to
book on each course. Or, once your annual subscription has been paid, bookings may
be made online using the 50% discount code we will send with your scheme payment
confirmation letter. Book online at icaew.com/southessex
I enclose a cheque for £500 + VAT (£600) made payable to SES Chartac to cover the
annual subscription fee.
Name of Firm/Organisation
No. of Partners
No. of Qualified Staff
Unqualified Staff
Contact
Address
Telephone No.
Postcode/Zipcode
Email
Signature
Date
DD
MM
YY
Personal Discount Scheme Membership
Tailored for the sole
practitioner/smaller practice
Your subscription entitles you to one place on any 10 of the 14 courses listed. You may
send any one individual from your office on each of the ten courses chosen. All 10 places
must be used by the end of July 2016.
10 half day courses for
£500 plus VAT
Sole practitioners – should you wish to attend more than ten courses, one extra place on
any of the remaining four courses may be booked at £50 plus VAT per place.
Smaller practices – may also book up to four extra places, either on the courses already
chosen, or on the remaining four courses, at £50 plus VAT per place, but no more than
two delegates per course from any one firm may attend using this scheme. For multiple
course bookings you should use the Firms’ Discount Scheme.
Please use the booking form overleaf to indicate the courses you wish to attend.
You may join the personal discount scheme online at
icaew.com/sespersonaldiscountscheme
You will be issued a unique code which will allow you to select and book your 10 half
day courses.
I enclose a cheque for £500 + VAT (£600) made payable to SES Chartac.
Name
Address
Company/Firm
ICAEW Membership No.
Postcode/Zipcode
Telephone No.
Email
Date
DD
MM
YY
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PERSONAL DISCOUNT SCHEME
ADVANCE BOOKING FORM
PLAN AHEAD – make your course selection now
Course
Date
Venue
FINANCE ACT 2015 (CP257)
Thursday 22 October 2015
Ivy Hill Hotel,
Margaretting
TAX RELIEFS FOR SMES (CP258)
Thursday 22 October 2015
Ivy Hill Hotel,
Margaretting
FRS 102 - EMERGING ISSUES (CP259)
Thursday 26 November 2015
Ivy Hill Hotel,
Margaretting
AUDIT AND ASSURANCE UPDATE (CP260)
Thursday 26 November 2015
Ivy Hill Hotel,
Margaretting
AUTO ENROLMENT: WHERE ARE WE NOW?
(CP261)
Tuesday 1 December 2015
Ivy Hill Hotel,
Margaretting
VAT UPDATE AND PROBLEM AREAS (CP262)
Tuesday 23 February 2016
Ivy Hill Hotel,
Margaretting
EMPLOYMENT TAXES UPDATE (CP263)
Tuesday 23 February 2016
Ivy Hill Hotel,
Margaretting
YOUR PENSION: CURRENT TAX ISSUES
(CP264)
Tuesday 1 March 2016
Ivy Hill Hotel,
Margaretting
DIRECT AND INDIRECT TAX ISSUES OF
PROPERTY TRANSACTIONS (CP265)
Wednesday 16 March 2016
Ivy Hill Hotel,
Margaretting
PROBATE ISSUES AND OPPORTUNITIES
FOR ACCOUNTANTS (CP266)
Thursday 21 April 2016
Ivy Hill Hotel,
Margaretting
TAXMAN TRAUMAS - DEALING WITH HMRC
(CP267)
Wednesday 25 May 2016
Ivy Hill Hotel,
Margaretting
TAX, LEGAL AND ACCOUNTING
IMPLICATIONS OF TRANSACTIONS BETWEEN
A COMPANY AND ITS DIRECTORS (CP268)
Wednesday 15 June 2016
Ivy Hill Hotel,
Margaretting
ACCOUNTANCY UPDATE AND CURRENT
ISSUES (CP269)
Wednesday 15 June 2016
Ivy Hill Hotel,
Margaretting
IMPROVING PERSONAL PRODUCTIVITY
AND EFFECTIVENESS (CP270)
Wednesday 29 June 2016
Hylands House,
Chelmsford
No of
places
Delegate name(s)
Changes can be made at a later date but must be notified in writing
EVENTS BOOKING TEAM
ICAEW PO Box 6083 Milton Keynes MK10 1PG
T +44 (0)1908 248 159 / +44 (0)1223 654 684
F +44 (0)1908 248 053
E [email protected]
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