Taxation Update

Speaker:  Tom Penman, EY

• latest changes in employer taxation
• Utilising income tax and CGT losses
• Maximising relief on guarantees and loans to trading companies and businesses
• CGT Business reliefs and when to use them  
• Business Asset Roll-Over Relief
• Incorporation Relief
• Gifts Hold-Over Relief
• Using your own home for business
• Disincorporation Relief

Tom Penman is currently a Senior Manager with EY where his role includes all aspects of investigation work, international issues including Transfer Pricing and Corporate Tax planning. Prior to joining EY Tom worked for another large firm where he was head of investigation services and Transfer Pricing for Scotland and Northern Ireland. He has also worked for the Inland Revenue for 16 years including being in a special investigation unit and Officer in Charge of a large City Centre Tax District. In addition to his tax qualifications Tom holds an MBA and is also a member of the Chartered Institute of Management. He lectures regularly for various professional Institutes in Scotland and Northern Ireland and writes tax articles for professional journals. He has also written articles on the Money Laundering Regulations and appeared on television to discuss the regulations.