Location: Live online
Overview
This course is designed to update delegates on changes to the UK tax regime based on the Autumn 2024 budget. We will focus on the key changes, how they will impact the UK economy and discuss the impacts on the Crown Dependencies who deal with UK companies and individuals, both UK resident and non-resident.
This course forms part of the 2025 ACSP CPD Programme
Suitable for
Non-tax professionals looking to stay ahead in the field of tax advisory and compliance
Online classroom
This course will be delivered via Teams.
For bulk bookings please email ci-pd@bpp.com, who can arrange a discount. This applies to bookings of 5+ delegates onto a single course or for booking 5+ courses in one go.
Session content
Income Tax Updates: Understand the new main rates for the tax year 2025 to 2026 and the retention of the 0% band for savings income up to £5,000.
Non-UK Domiciled Individuals: Explore the abolition of the remittance basis of taxation and the introduction of a residence-based regime, including changes to Inheritance Tax.
Capital Gains Tax (CGT) Revisions: Learn about the increased rates of CGT and the adjustments to Business Asset Disposal Relief and Investors’ Relief.
National Insurance Contributions (NICs): Get to grips with the increase in employer NICs and the reduction in the per-employee threshold for NICs.
Inheritance Tax (IHT) Adjustments: Review the freezing of nil-rate bands and the upcoming changes to Agricultural Property Relief and Business Property Relief.
Pension Changes: Prepare for the inclusion of most unused pension funds and death benefits within the value of a person’s estate for IHT purposes from 2027.
How will these changes impact or create opportunities for the Crown Dependencies.
Learning outcomes
Having attended this course, delegates will:
Interpret income tax changes
Advise Non-UK domiciled clients
Apply Capital Gains Tax (CGT) adjustments
Evaluate Inheritance Tax (IHT) implications
Plan for pension changes
Tutor
James Hay
James joined BPP in 2013 after working for Baker Tilly as an Audit Supervisor. Prior to that he worked at EY as an Economic Analyst then Audit Associate/PQ Executive and where he qualified as a Chartered Accountant. James also has a BA Hons degree in Finance, Accounting and Management which he gained at the University of Nottingham.
James’ main responsibilities are preparing and delivering high-quality courses within the ACCA, Foundations in Accountancy, ICAEW and Chartered Governance Institute qualifications.
James delivers examination courses for ACCA, Foundations in Accountancy, ACA, ICAS and The Chartered Governance Institute, and specialises in financial accounting, taxation and audit.
Benefits of membership include: full members can submit a detailed firm listing for posting on our website, staff of full members can attend our regular lunchtime seminars free of charge, all members have priority booking for our BPP International Finance training courses.