Corporate accountants updating programme 2026

Overview:

The session will focus on lease accounting issues for lessees under the amended FRS 102, building on issues introduced last year, including accounting for lease incentives, and leasehold improvements. Also, the session will examine the accounting and disclosure consequences of the current geo-political instability.

·       The different types of lease incentives and how to account for them under the amended FRS 102

·       Consideration of the ownership of leasehold improvements and how to account for them

·       Accounting for obligations to dismantle leasehold improvements and site restoration

·       Consequences of geo-political instability – including accounting for loan modifications

Overview:

·       Recent developments

·       Update on latest changes

·       Review of personal and employee taxation

·       Comment and news from  the employment tax world.

What Will I Get Out of It?

·       A reminder of the essential law and practice on paye taxes

·       Update on recent changes in the Finance Bill/Act

·       Details of recent tax cases and tribunal decisions

·       Review of recent HMRC statements and press releases

·       Summary  of current planning issues and hot topics

·       Refresher on Benefits and P11D danger areas

Who Should attend

This seminar will be of benefit to anyone involved in dealing with tax compliance and planning for employees and payroll, especially those who deal with  the Expenses and Benefits, P11D’s tax regime.

Overview:

This seminar provides delegates with the essential update on the important recent developments in the world of corporate and business taxes in the UK over the last twelve months.

Key Features

·       Recent developments

·       Update on latest changes

·       Review of corporate and business taxation.

·       Comment and news from  the corporate tax world.

What Will I Get Out of It?

·       A reminder of the essential law and practice on business and corporate  taxes

·       Update on recent changes in the Finance Bill/Act

·       Details of recent tax cases and tribunal decisions

·       Review of recent HMRC statements and press releases

·       Summary  of current planning issues and hot topics

·       Refresher on Current CT and Business Enquiry topics and danger areas

Who Should attend

This seminar will be of benefit to anyone involved in dealing with corporate and business tax compliance and planning especially those involved in preparing and submitting corporate tax returns to HMRC.

Guy Loveday

Guy is a partner in the Professional Training Partnership and a director of PTP limited. He is a member of the lecturing panels for the Institute of Chartered Accountants in England and Wales and the Chartered Association of Certified Accountants. He specialises in Auditing and Financial Reporting updates (new UK GAAP, IFRS and US GAAP) for accountants in practice and in industry, and in finance courses for members of the wider financial community.

He also provides a consultancy service to assist companies in preparing their annual financial statements and performs desk top reviews of published accounts for all sizes and types of company.

Guy makes occasional television appearances and co-presents Accounting TV, a quarterly on-line programme, with Giles Mooney. Guy was a founder member of the Lou Reed fan club, set up in 1971, has contributed to books about Lou Reed and met him on several occasions.

Russell Cockburn

Russell Cockburn is an independent tax consultant based in Cumbria but with clients all over the UK. He provides tax consultancy services to accountants, lawyers and other professionals as well as looking after his own clients and lecturing on tax around the UK and overseas.

Russell has nearly 40 years’ experience in dealing with UK direct tax matters and specialises in tax planning and advisory services for wealthy individuals and owner managed businesses.

Russell is the author of two books on small business taxation and a regular write on tax for various publications.

The webinar handout material will be available on the webinar platform when you log in to view, 15 minutes before the live webinar start.

If you wish to view or download handout materials, before the day of the webinar, they will also be available through your document library on https://events.accaglobal.com.