Full Expensing: The New Regime: A Live Online Course with Jeremy Mindell

Full expensing is a 100% first-year allowance which allows companies to claim a deduction from taxable profits that is equal to 100% of their qualifying expenditure in the year that expenditure is incurred.

The Spring 2023 Budget saw the introduction of full expensing to replace the super deduction. The Autumn Statement made this a permanent deduction at an estimated cost of £9 billion to the Treasury. It is claimed that this is the most generous regime for capital expenses in the western world but there are conditions attached to the regime which may create a trap for the unprepared taxpayer. 

There are specific requirements assets must meet to qualify for the regime and strict conditions that companies must comply with to unlock the tax benefits.   Qualifying expenditure needs to be planned carefully to ensure claims are supported, evidenced correctly and submitted in compliance with requirements. Proper documentation is essential even after claims are accepted should HMRC later review or challenge.

Our course on the Full Expensing Regime takes place live on 17 AND 25 April is presented by Jeremy Mindell who is a well known and highly regarded tax lecturer and trainer

The price for this is £195 + VAT. This is a per organisation price, so up to 10 of your colleagues can participate at absolutely no extra charge, even if they are viewing it from a different location or at a different time. So, of course, if there are 10 of you the cost per delegate would be just £19.50 per head. Each extra delegate above 11 is £18 each.

For firms with four or less partners, you can purchase a single place at the conference for £99 + VAT

The course can be streamed live to your desktop, laptop or phone or you can watch the recording whenever you want. In either case you will receive a recording of the complete course. 

To book a place on the course please click on the box at the top right. If you don't know all the names of your delegates, you can still book for those you know and add additional free delegates at a later date. All free delegates need to be registered in order to get joining instructions.

The course examines the full expensing regime in detail and in particular:

• Areas where it differs from the existing capital allowances regime

• The new regime’s interaction with the annual investment allowance

• The tax clawback on the sale of plant and machinery

• The general revenue versus capital regime

• When to claim or disclaim capital allowances – how this fits into tax planning

• Recent case law on plant and machinery claims

The course will equip both tax professionals and in-house staff with the necessary tools to negotiate both the opportunities and traps that the new regime presents.

 Jeremy Mindell has been lecturing in taxation for over 20 years. Known on the circuit as an accomplished and entertaining speaker, Jeremy is in high demand for tax, pensions, share schemes and remuneration events. He has developed a specialism in International Corporate Tax, including the new Diverted Profits Tax, transfer pricing and the OECD BEPS project. Jeremy is one of the few individuals in the country who has both qualified as a Chartered Tax Advisor but also has a Masters from the Chartered Institute of Personnel Development. Jeremy worked for three big four firms focusing on employment taxation, expatriate tax, International tax, profit related pay, US taxation and share schemes and HMRC investigations. Following this Jeremy worked at AMP and Henderson Global Investors where he was a Director of the Pension Scheme. He is on the IFS Pro-Share advisory panel and a member of the Worshipful Company of Tax Advisors’ panel.

Important Notes about Booking

1. Payment can be made by credit or debit card or alternatively by invoice. The option to pay by invoice is below the pay by card option in the booking form

2. If you have more than 10 delegates then extra delegates are £20 each. Contact us at info@legaltrainingconsultancy.co.uk to arrange this

3. If you don't have the complete list of who will be attending you can book for those that you know will be attending and add the others at a later date

4. If you would like to submit questions in advance please send them to info@legaltrainingconsultancy.co.uk

5. Please ensure that, when booking, you get colleagues' email addresses entirely correct as failure to do so will probably mean that they will not receive joining instructions

The Legal Training Consultancy

The Legal Training Consultancy is a full-service training consultancy with a large portfolio of conferences, courses and trainers. Over the years we have been responsible for putting together a vast number of law and management related conferences, webinars, seminars, videos and e-learning modules. Altogether well over 2000.