Humberside Accountancy Courses

• Changes in legislation and practice relating to employment taxes
• The current position with loan charge cases
• Recent case law affecting employment taxes
• Review of common areas of difficulty within employment taxes

• A comprehensive review of the Budget proposals announced by Sajid David on 11th March and the implications arising for small businesses
• Maximising the benefit of the Structures and Buildings Allowance: it’s not just for big businesses!
• Latest developments on Making Tax Digital
• Capital allowances: the major pitfall awaiting small businesses in 2021
• Entrepreneurs’ relief changes: opportunities and pitfalls
• Residential property: last chance to take action before major Capital Gains Tax changes take effect in April 2020

• Any pertinent changes in respect of Brexit
• Retail vouchers; when to account for the VAT?
• Unfulfilled supplies - can you make an adjustment to claim where a supply does not take place?
• HMRC hot topics - what are their hot potatoes in terms of what they are looking at currently?
• What policies should you have in place if you are claiming VAT back on hospitality expenditure?
• VAT and bad debt relief - why errors are often treated as deliberate and what you can do to combat this.

Key independence threats facing small entity auditors and how to address them
Materiality considerations
The audit of accounting estimates
Issues with sampling and the treatment of misstatements
Performing and documenting audit tests effectively and efficiently
Effective audit completion (including going concern reviews)
What ICAEW reviewers are looking for on inspection visits and how to ensure that you comply

• Basis of valuation for tax purposes
• Information standards and playing by the information rules
• Valuation methodologies
• The effect of restrictions on share values
• Goodwill
• The special purchaser
• Deferred consideration
• Dealing with Shares & Assets Valuation
• Other topical share valuation issues

• ISA 500; where do auditors fail to obtain sufficient appropriate evidence and why might this arise?  What methods are available to obtain evidence and how does this relate to the risk assessment?
• ISA 230; what are the issues as regards documentation, are these predominately in one phase of the audit?
• ISA 315; what are the shortcomings in planning and how can we avoid them?
• ISA 530; what mistakes are made in auditing, how can we avoid them, and what other tools are there in the toolbox?
• ISA 240; what are the issues?
• ISA 570; what is involved for small/medium sized OMBs?
• ISA 600; how should we approach a group audit?
• ISA 402; what is a service organisation and what evidence do we require? Are there any specific sectors where this is more of an issue?
• ISA 550; how should we approach related parties?
• ISA 580; what representations do we need and which should we consider?
• How will audit procedures change in 2020, what changes may be expected to programmes and systems?

• The key accounting issues arising from the latest revisions to the SORP
• Likely future changes and the ongoing evolution of the Charities SORP
• Tackling common problem areas of accounting for charities
• Considerations for trading subsidiary and other connected entities
• Other regulatory issues affecting charities and the implications for charity advisors

• Children’s income and gains
• A settlement case on dividend waivers
• Capital allowances and the discontinuance of a trade
• Main residence relief – how important is the taxpayer’s intention?
• The latest main residence decision
• SDLT relief for first-time buyers
• Entrepreneurs’ relief
• Family investment companies
• Deathbed planning – rights issues
• Pensions and death benefits
• IHT residence nil rate band