· 1 Call us on 0844 873 2121 Welcome to Quorum Training Over many years Quorum has built up an...

Business and Finance Courses for Professionals 2016

Accounting and Finance

Taxation

VAT

Business Operations

Charities

Banking, Financial Markets and Corporate Treasury

1 Call us on 0844 873 2121

Welcome to Quorum TrainingOver many years Quorum has built up an excellent reputation in

With our extensive programme of Accounting and Finance, Tax, Banking, Financial Markets and Corporate Treasury, VAT and Business Operations courses and webinars we can help improve

ahead of the ever-changing regulations and developments.

All of the courses in our 2016 programme, and more besides, can also be presented as in-house sessions, tailored to suit the industry and training needs of your business, but still delivered from a practical perspective.

If you have an enquiry regarding any one of our courses or you are interested in running a course in-house, our training team would be delighted to help. You can call us on or by contacting me or one of my colleagues on the email addresses below.

We look forward to welcoming you on a Quorum course in the near future.

Wayne Watson Director of Business Development [email protected]

Hannah Howe Training Events Manager [email protected]

Heidi Miles Training Events Executive [email protected]

Wilmington Plc provides information, compliance and education to professional markets worldwide. Quorum is a key part of Wilmington’s Finance Division together with other well recognised brands in the UK

AMT Training,

Mercia Group, Training and support services for UK accountancy practices and more recently, Quantum Professional Training.

Our UK and international teams of experts are recognised across clients

class. We are proud of our ability to adapt quickly and provide premium services of the highest quality, using the latest technology. Our long standing client relationships are a result of our client-centric approach.

Online www.quorumtraining.co.uk

Post Quorum Training, 6-14 Underwood Street, London, N1 7JQ

Email [email protected]

Phone 0844 873 2121

Visit our website at www.quorumtraining.co.uk 2

Courses by areas of interest

Course Index at a Glance 3 - 4

Accountancy & Finance 6 - 16

Taxation 17 - 28

VAT 29 - 36

Business Operations 37 - 45

Charities 46 - 49

Banking, Financial Markets & Corporate Treasury 50 - 53

Speakers 54 - 55

Why Choose Quorum? 56

Ways to Book 56

Quality London Venues

DE VERE HOLBORN BARSDe Vere Holborn Bars is located next to Chancery Lane tube station; an inspirational venue in the heart of

DE VERE WEST ONEDe Vere West One is 5 minutes walk from Oxford Circus and a short walk from Bond Street, Great Portland Street and Marylebone stations.

Course pricesPUBLIC EVENTS

Full day courses from

Half day courses from

Prices differ per course and are shown at the foot of each course outline.

We also offer generous discounts when booking multiple places across any number of courses. Subsequent bookings throughout 2016 will continue to qualify for discounts.

Special prices for Charity courses

We offer our full day charity courses at the special rate of (half day: ). Book multiple places and save even

more using the discounts above!

Prices start from and include pre-course discussions with the trainer, comprehensive notes and slides and delivery of a practical, interactive course that meets your training objectives.

Discount No. of Places

3 Call us on 0844 873 21213

Course index at a glance

Accounting & FinanceAccounting for Subsidiaries - IFRS 10 and IFRS 3 6

Accounting Principles 1 - Posting Basic Transactions 7

Accounting Principles 2 - Accounting Adjustments 7

Accounting Principles for Tax Department Staff 7

Adoption of FRS 101 and IFRS 8

Capital Investment Appraisal 8

Commercial Awareness 8

Company Accounts - An Introduction for Non-Finance Staff 9

Company Analysis and Valuation 9

Company Financial Structure and Strategy 9

Company Restructuring for Mergers and Acquisitions 10

Credit Control - Successful and Effective Collection Techniques 10

Essential Finance for Non-Finance Managers 10

Finance Management Skills 11

Financial Awareness for Support Staff 11

Financial Instruments Accounting under FRS 102 - A Practical Guide 11

Financial Reporting in the USA - US GAAP Explained 12

FRS 102 - Accounting for Fixed Assets 12

FRS 102 - Thorough Understanding 12

IFRS - An Examination of the New Standards 13

IFRS Comprehensive Review of Key Standards - Day 1 13


Introduction to Insurance Company Accounts

Major Differences in UK/US/IFRS Financial Reporting 15

Making the Most of Management Information 15

Maximising the Contribution of the Finance Function 15

New UK GAAP and First Time Adoption of FRS 102 16

Practical Budgeting 16

Working Capital Management 16

TaxationA Practical Guide to Transfer Pricing 17

Advanced Transfer Pricing - Loans and other Financial Transactions 18

Capital Allowances - The UK Regime and Planning Issues 18

Charity Tax 18

Construction Industry Tax Explained 19

Construction Industry Tax Refresher and Update 19

Corporate Taxation in the USA - Inbound Taxation 19

Corporate Taxation in the USA - Outbound Taxation 20

Corporation Tax Part 1 – The Complete Introduction 20

Corporation Tax Part 2 – Large Companies and Groups 20

Corporation Tax Part 3 – Company Tax Compliance 21

Corporation Tax Refresher 21

Corporation Tax Update 21

Double Tax Treaties 22

Engaging Self-Employed Consultants and Workers - Are they Really Self-Employed 22

Fundamentals of Transfer Pricing 22

Group Taxation 23

Inheritance Tax and Planning Opportunities 23

International Corporate Tax Structuring in the BEPS Climate 23

Payroll Workshop 25

Practical Employer PAYE and NIC Compliance 25

Practical Tax Issues Relating to Expatriate Employees 25

Quarterly Tax Update for Accountants 26

Residence and Domicile - Tax Aspects 26

Tax and VAT Treatment of Travel, Entertainment and Staff Expenses 26

Tax Compliance and Risk Assessment for Businesses 27

Tax in Company Accounts - IFRS 27

Tax in Company Accounts - New UK GAAP 27

Taxation of Property Transactions 28

Taxation of UK Trusts 28

Transfer Pricing and Related Areas in a Post BEPS Environment 28

VATTax and VAT Treatment of Travel, Entertainment and Staff Expenses 29

VAT - International Services 30

VAT - Partial Exemption 30


VAT and Charities 31

VAT and Customs Duty - Controlling Import Costs 31

VAT and Duty in the Oil and Gas Industry 31

VAT and EU Trade in Goods Including Intrastat 32

VAT and Financial Services 32

VAT for Academies 32

VAT for Accounts Payable Staff 33

VAT for Accounts Receivable 33

VAT in Europe - A Guide to Member States VAT Systems 33

VAT on Land Property and Construction 35

VAT Part 1 - An Introduction to UK VAT 35

VAT Part 2 - Complex Aspects and New Developments 36

VAT Planning and Pitfalls 36

VAT Update and Problem Areas 36

Business OperationsAdvanced Strategic Management 37

Anti-Money Laundering and Counter-Terrorist Financing 38

Auditing IT Systems 38




Company Secretary’s Role Part 1 - Essential Tasks 39

Corporate Governance Essentials - A Practical Guide to

Effective Risk Management - How Modern Techniques Can

Internal Audit Fundamentals Part 2 - Controls, Governance

Internal Audit Fundamentals Part 3 - Risk, Value for Money

Practical Business Ethics - How to Manage Behaviour

Project Management - An Introduction for Non-Project

Charities

Charity Governance - Key Issues Including Public

Banking, Financial Markets & Corporate TreasuryBond Finance and Derivatives 50

Cash Management 51

Derivatives Fundamentals 51

Foreign Exchange Markets and Currency Risk Management 52

Introduction to Banking and Financial Markets 52

Introduction to Insurance Company Accounts 52

Introduction to the City 53

Trade and Export Finance 53

Treasury Skills for Support Staff 53

visit www.quorumtraining.co.uk/newukgaap

Your accounts ARE changing!You and your team need to be ready for

Call us on to discuss how we can help you.For more information on New UK GAAP, including free resources,

If you prepare UK GAAP accounts there are radical changes ahead! Like it or not, your existing knowledge will no longer be enough. FRS 102 takes effect for periods commencing on or after

based on IFRS. Implications of this change are far reaching and cannot be avoided.

We can help you understand the practical aspects and support you through the transition.

Public eventsOur 2015/16 programme of events includes a series of one-day workshops covering everything from an introduction to the new regime to a more in-depth

look at the some of the key areas. Prices from £545.

In-house trainingLet the training come to you! We can assess your requirements and create a course, or a complete

programme to ensure your team are equipped with the knowledge they will need. Prices start from £2000 and include trainer, comprehensive notes and slides.

ConsultancyFor something more bespoke, whether it be a detailed

impact assessment or a full conversion plan with follow up training, a consultancy package from our UK GAAP expert will equip you with the tools you

need to help you through the transition.

New UK GAAP

A library of 31 practical, easy reference e-learning modules covering everything from accounting formats to

hedge accounting.

Each module includes:

Background information

Comparisons to current UK GAAP

Practical examples

FAQs

With unlimited access for your whole team throughout 2016 the modules are available at a time to suit you.

You can trial a complete interactive module on Investment Property at

www.quorumtraining.co.uk/newukgaap


Accounting for Subsidiaries -

SPEAKER: ALUN MORGAN

OBJECTIVES

The fast pace of change continues in the world of International Financial Reporting. IFRS 10 and IFRS 12 became effective in 2013 and together with IFRS 3 they provide the requirements for identifying a subsidiary, conducting the purchase price allocation exercise on acquisition, calculating goodwill, accounting for step acquisitions and changes in ownership. This course will explore the detailed requirements of these three standards through the use of company

exercises. It also provides an overview of any technical developments or proposals in this area.

CONTENT

Scope The acquisition method

Identifying the acquirer Determining the acquisition date The purchase price allocation exercise Recognising and measuring goodwill

Business combination achieved in stages Subsequent measurement and accounting Disclosure requirements

The requirement to prepare consolidated

Scope and exemptions Assessing control Consolidation procedures Disposals Changes in ownership interest

Entities

Interests in subsidiaries Interests in unconsolidated structured

entities

WHO SHOULD ATTEND

Those required to prepare or audit group

in the impact of potential acquisitions on the

be of interest to accountants who want to

part of their CPD requirements.

CPD HOURS: 6

23 Mar 2016 5 Oct 2016

Accounting & Finance

Accounting for Subsidiaries - IFRS 10 and IFRS 3 6

Accounting Principles 1 - Posting Basic Transactions 7

Accounting Principles 2 - Accounting Adjustments 7

Accounting Principles for Tax Department Staff 7

Adoption of FRS 101 and IFRS 8


Commercial Awareness 8

Company Accounts - An Introduction for Non-Finance Staff 9

Company Analysis and Valuation 9



Credit Control - Successful and Effective Collection Techniques 10

Essential Finance for Non-Finance Managers 10

Finance Management Skills 11

Financial Awareness for Support Staff 11

Financial Instruments Accounting under FRS 102 - A Practical Guide 11

Financial Reporting in the USA - US GAAP Explained 12

FRS 102 - Accounting for Fixed Assets 12

FRS 102 - Thorough Understanding 12

IFRS - An Examination of the New Standards 13



Interpreting Accounts 14


Major Differences in UK/US/IFRS Financial Reporting 15


Maximising the Contribution of the Finance Function 15

New UK GAAP and First Time Adoption of FRS 102 16

Practical Budgeting 16

Working Capital Management 16

7 Call us on 0844 873 2121

Accounting Principles for Tax Department StaffSPEAKER: DEBORAH MORTON-DARE

OBJECTIVES

This one-day course provides tax department staff with the core accounting principles of which they need to be aware to be effective. It will also provide the basic knowledge of accounting required for those wishing to attend the Tax in Company Accounts courses (Tax in Company Accounts – IFRS and Tax in

.) The course covers basic accounting principles and the impact of recent UK and international accounting standards, including the introduction of FRS 102 in the UK in 2015.

CONTENT The accounting foundations

loss accounts and balance sheets How they are produced, what information

they provide Accounting principles, including accruals

Review of the adoption of FRS 102 and of IFRS and main differences from current practice

WHO SHOULD ATTEND

Tax department staff with no previous accounting experience. The course will

the principles of accounting as well as more experienced staff who want to broaden their understanding. Delegates who want to attend the Tax in Company Accounts courses who have limited accounting knowledge will also

Accounting Principles 2 - Accounting Adjustments

OBJECTIVES

This course builds on the basic principles covered in the Posting Basic Transactions course and develops these important concepts further. The course will enable those working in the

understand how these more complex bookkeeping functions work and interact with each other. Case studies and worked examples will be used to give detailed explanations of how the fundamental accounting concepts work, are updated and interact with each other. Delegates will be given the opportunity to work through examples that reflect realistic everyday transactions they would come across in practice.

CONTENT Purchase and sales ledger control

business’ credit control and cash flow

and how these accounts have to be reconciled to ensure that management

Suspense accounts and the use of journal

used

importance of reconciliations to effectively

basic statutory and good practice obligations that a company needs to comply with at the end of an accounting period

WHO SHOULD ATTEND

reports will gain a good understanding of how to maximise management accounting information. Team leaders and those in a supervisory capacity will also gain useful

an effective management control tool.

TWODAYS

CPD HOURS: 12

23 - 24 Nov 2015 18 - 19 Jan 20164 - 5 May 2016 14 - 15 Sep 20165 - 6 Dec 2016

CPD HOURS: 6

25 Nov 2015 20 Jan 20166 May 2016 16 Sep 20167 Dec 2016

CPD HOURS: 6

8 Feb 2016 3 Oct 2016

Accounting Principles 1 - Posting Basic Transactions

OBJECTIVES

This course explores the mystery of double entry postings and other basic accounting principles. It will illustrate how entries are posted in computerised accounting ledgers and show how sales, purchases and other accounting transactions relate to each other.

Case studies and worked examples will be used to give detailed explanations of how the concepts work, are updated and interact with each other. Delegates will work through examples that reflect realistic everyday transactions they would come across in practice.

Adjustments can be attended to develop these concepts further.

CONTENT

Day One Debits and credits

computerised systems

accounts

and credit sales, how debtors are treated, accounted for and controlled

cash and credit purchases, effective control of the business’ creditors

importance of such adjustments

policies and how to calculate and account for such amounts

WHO SHOULD ATTEND

Personnel working in an accounting or

It will enable experienced staff to improve their basic understanding of accounting principles and will provide new recruits with useful grounding in key principles needed to


Adoption of FRS 101 and IFRSSPEAKER: HERMIEN BONTHUYS

OBJECTIVES

To give a clear understanding of the option provided by the new UK Accounting Standards to adopt IFRS instead of FRS 102, together with the application of FRS 101 Reduced Disclosure Framework. The

FRS 101 is sometimes referred to as the ‘IFRS light’ package, since it involves adoption of IFRS without having to meet many of IFRS’s strenuous disclosure requirements. FRS 101 Reduced Disclosure Framework provides certain disclosure exemptions which can be used by qualifying entities that apply

(It is important to note that the reduced disclosures under FRS 101 are not available

adopting FRS 102 need to comply with the disclosure requirements set by FRS 102 which are considerably greater in complexity and scope than UK GAAP disclosure.)

Example of a conversion balance sheet

reconciliations on transition date to IFRS

adoption journal entries

statements and disclosure notes

CONTENT

This course includes a detailed look at the criteria to be met in order for entities to make

Requirements to qualify for FRS 101 Reduced Disclosure Framework

First time adoption of IFRS - the

Application of FRS 101 Reduced Disclosure Framework - detailed understanding of the disclosure exemptions

WHO SHOULD ATTEND

Currently in the process of assessing whether to adopt IFRS or FRS 102 from current UK GAAP

Which have already decided to adopt to IFRS.

Capital Investment AppraisalSPEAKER: SUE TURNER

OBJECTIVES

Capital Investment Appraisal develops an understanding of the snowballing effect of the project appraisal process and its pitfalls. It enables the user to understand how to evaluate opportunities using discounted cash flow techniques, perform risk and sensitivity analysis and present well-structured capital proposals.

CONTENT Discounted cash flow calculations Risk and sensitivity analysis Preparing capital proposals Importance of post investment audit

WHO SHOULD ATTEND

All those with responsibility for capital proposals with little formal experience or those requiring a refresher on discounted cash flow techniques, evaluation and the practical side of the capital investment appraisal process.

Commercial AwarenessSPEAKER: EUGENE O’CONNELL

OBJECTIVES

This course will provide delegates with the latest knowledge, perspectives and tools that they require to become more commercially astute within the company. Individuals will develop a more commercially aware mindset by understanding the current and future business environment, both internally and externally. The course also highlights how everyone’s job counts to the continuing success of the company and why all individuals must contribute in making commercially sound decisions.

CONTENT

Introduce the business environment in

successful Understand the importance of having a

customer focus – the link between brand, culture and competitive advantage

Apply practical thinking skills to make commercially sound decisions

The course will examine strategy from three

environment Where do you compete?

The competition, including barriers to entry and exit

Markets, products and legislation

The company How is the business organised? What resources are available and how can

these be used for sustainable competitive advantage?

The value chain Core competencies Cost drivers Business risks Company innovation and response to

change

Your brand and culture The foundations of sustainable

competitive advantage Customer focus – the link between brand,

culture and competitive advantage

WHO SHOULD ATTEND

Finance professionals seeking an increased commercial awareness in order to improve the continuing success of their business and their decision-making skills.

HOTTOPIC

NEWCOURSE

CPD HOURS: 6

25 Nov 2015 21 Jan 201619 Apr 2016 26 Jul 20167 Oct 2016

CPD HOURS: 6

29 Apr 2016 21 Oct 2016

CPD HOURS: 6

8 Feb 2016 11 Oct 2016

9 Call us on 0844 873 2121

Company Financial Structure and StrategySPEAKER: FELIX KAUFMANN

OBJECTIVES

This course will illustrate how corporate

the cost of capital and the return generated for investors. The analysis will cover the

stages of a company’s lifecycle and introduce

determine optimal capital structure, such as Modigliani and Miller’s propositions 1 and 2. The learning will be supported by examples using a real company. Different funding strategies are then reviewed and assessed from a credit perspective, including conflicts of interest between lenders and shareholders. Other aspects of credit analysis are introduced such as the interactions between the risks stemming from a company’s operations (business risk) and the risk related

CONTENT

hybrid instruments) Leverage and investor returns (return on

equity vs return on capital) Management considerations when

determining funding

structure propositions 1 and 2

company life cycle, pecking order theory Key credit analysis concepts from a

Credit risk mitigation techniques for lenders

WHO SHOULD ATTEND

or shareholder value perspective.

Company Accounts - An Introduction for Non-Finance StaffSPEAKER: DEBORAH MORTON-DARE

OBJECTIVES

This course is intended to demystify a set of accounts and enable delegates to be able to read and analyse the key messages they contain. It will explain the real meaning of complex accounting jargon as well as

skills they need to be able to understand the meaning of a set of accounts.

CONTENT

The course content will be taken from

Demystifying accounts - getting to grips with the terminology

and loss account, balance sheet, cash flow

What are the key messages? Who uses them and why? How do accounts enable you to

make decisions?

WHO SHOULD ATTEND

accounting experience who needs basic

able to engage more effectively in

Company Analysis and ValuationSPEAKER: FELIX KAUFMANN

OBJECTIVES

This course will introduce basic approaches

perspective using a range of key performance

return on capital, leverage, working capital management, asset utilisation and cash flow generation. The learning will be supported by examples using a real company. The second half of the day is spent introducing key valuation concepts including enterprise value (EV), trading and transaction multiples, and discounted cash flow valuation.

CONTENT

EBIT and EBITDA Working capital analysis and the cash

conversion cycle Return on capital, leverage, and asset

Enterprise value and equity multiples Discounted cash flow valuation including

free cash flow, terminal value and WACC calculations

WHO SHOULD ATTEND

value analysis).

CPD HOURS: 6

26 Feb 2016 23 Sep 2016

CPD HOURS: 6

10 Dec 2015 8 Apr 20169 Dec 2016

CPD HOURS: 6

11 Dec 2015 7 Apr 20168 Dec 2016


Company Restructuring for Mergers and Acquisitions

OBJECTIVES

Corporate restructuring is often divided into

provides goals which will assist in avoiding

and implementing a decisive programme of

session on restructuring strategy planning will help stabilise the business and improve

help delegates understand the commercial

the business, if required.

CONTENT

Introduction to restructuring Introduction to restructuring and the

restructuring framework Proactive, defensive and “distress”

planning Restructuring parties

Why and how companies really restructure Timing, coordination and implementation

today Deciding what to keep and divest Strategic partner or merger

Valuation in restructuring Valuation and approach

Asset-based methods

Leverage

cons Establishing required rates of return Adjusting the costs of debt and equity Leveraged buy out (LBO) Calculating your capacity for debt

WHO SHOULD ATTEND

The course is suitable for all those with an interest in corporate restructuring, including

accountants, lenders and investors, commercial and investment bankers, securities analysts, private equity specialists, asset managers and, of course, mergers and acquisitions specialists.

Credit Control - Successful and Effective Collection TechniquesSPEAKER: SUE TURNER

OBJECTIVES

The course explores best practice credit collection techniques. The objective is to

provide an understanding of a wide variety of credit management and collection techniques.

CONTENT

The controls required to implement an effective collection programme

How to prioritise and plan to maximise cash collection

Best practice telephone skills and techniques

How to use successful reminder systems How to take legal action when all else fails

You will practice the techniques covered during the course and build skills you can use right away.

WHO SHOULD ATTEND

This course is suitable for new credit controllers and for experienced credit controllers looking for a refresher and a best practice update.

Essential Finance for Non-Finance ManagersSPEAKER: MICHAEL SIVITER

OBJECTIVES

and accounting that are essential knowledge for managers from any discipline. Participants will leave the course with a

CONTENT Financial language and concepts

statements Management of cash and working capital

break even points and single limiting factors)

performance ratios The principles of effective budgetary

planning and control Variance analysis including flexible

budgets Introduction to basic capital investment

appraisal

Please note: To help ensure that maximum

of time allocated to each topic will depend on the particular needs of those attending.

WHO SHOULD ATTEND

This course is intended for managers who

and those who want to refresh or enhance their knowledge and understanding of

CPD HOURS: 6

18 Mar 2016 16 Sep 2016

CPD HOURS: 6

22 Apr 2016 14 Oct 2016

CPD HOURS: 6

17 Dec 2015 26 Apr 201616 Nov 2016

NEWCOURSE

11 Call us on 0844 873 2121

Financial Instruments Accounting under FRS 102 - A Practical GuideSPEAKER: DEBORAH MORTON-DARE

OBJECTIVES

FRS 102 was scheduled for adoption in the UK in 2015. This course will provide an introduction to the principles behind the

under the new standard. The course involves practical application of the accounting principles with a comprehensive case study involving the accounting entries for the

CONTENT

reporting in the UK Key principles and issues in accounting for

Principles of marking to market and fair

amortised cost Step by step approach to accounting for

instruments on the balance sheet

Initial and subsequent recording and period end adjustments for balance sheet reporting

Hedge accounting Comprehensive case study in which

delegates ascertain the accounting entries

WHO SHOULD ATTEND

Anyone who is involved in accounting and who needs to understand the principles of

FRS 102. Delegates will need prior knowledge of basic double-entry bookkeeping so should have either an accounting background or have attended one of our Accounting Principles courses. A basic understanding of the products would also be useful (courses

markets and corporate treasury programme).

Financial Awareness for Support StaffSPEAKER: DEBORAH MORTON-DARE

OBJECTIVES

This course aims to provide the essential

Accounting jargon will be clearly explained.

CONTENT Getting to grips with the terminology -

what does the jargon mean!

cash flow What are the key messages and how do

they help with making decisions

WHO SHOULD ATTEND

jargon so they can give more proactive support.

CPD HOURS: 6

4 Mar 2016 21 Jul 2016

CPD HOURS: 6

15 Apr 2016 2 Dec 2016

CPD HOURS: 6

27 Nov 2015 27 Jun 201611 Nov 2016

HOTTOPIC

Finance Management Skills SPEAKER: HERMIEN BONTHUYS

OBJECTIVES

This course will equip you with all the

management duties with the necessary

vital practical skills related to interpreting

discounting cash flows. It will serve as an ideal refresher for those who might not have used these skills for a while.

CONTENT Differences between management

ratio calculations and interpretations

Fixed versus variable budgets Master versus detailed budgets Variable (direct) versus absorption cost budgeting

Individual budgets for individual business activities e.g. sales, materials, labour, production, selling expenses, cash disbursements

income statement Understanding the concept of zero based budgeting

Human factors influencing budgets Discounted cash flows, including discount factor, WACC, capital asset pricing model, cost of debt

Determining free cash flows

Internal rate of return

changes in UK reporting environment

Topic areas will be further enhanced by examples and case studies to ensure principles are fully grasped – improving course attendees’ technical and practical skills.

WHO SHOULD ATTEND

skills or improve their knowledge base and earn CPD credits at the same time. The


Financial Reporting in the USA - US GAAP ExplainedSPEAKER: CHRIS NOBES

OBJECTIVES

This course examines the main requirements of US ‘Generally Accepted Accounting Principles’, as used (i) by US groups which have UK or other European subsidiaries, or (ii) by US subsidiaries within UK groups.

CONTENT Causes and scale of transatlantic

differences

Accounting terminology and presentation Major areas of technical accounting

differences, such as revenue recognition,

instruments, intangibles Comparisons with UK and IFRS

accounting

WHO SHOULD ATTEND

Accountants working for UK or other European groups which have US subsidiaries, or those working for UK subsidiaries of US groups.

FRS 102 - Accounting for Fixed AssetsSPEAKER: DEBORAH MORTON-DARE

OBJECTIVES

This course is an introduction to accounting

provides a practical guide on how to

involve case studies to illustrate all aspects of

accounting issues. It will be a comprehensive guide for those in industry and commerce and will also be useful to those in public

IFRS will be discussed.

CONTENT

Accruals accounting Capital vs. revenue expenditure The concept of depreciation

Purchases, disposals, depreciation, revaluation and impairment

Leased assets, property and investment properties and intangibles

An overview of how the introduction to FRS 102 will impact on accounting for

Case studies will be used throughout to illustrate accounting entries.

WHO SHOULD ATTEND

This is designed as an introduction for staff in industry and commerce and will also be useful to those in public bodies who are

FRS 102 - Thorough UnderstandingSPEAKER: HERMIEN BONTHUYS

OBJECTIVES

The new UK accounting standards (FRS 100, 101, 102) replaced ‘old’ UK GAAP in its entirety from 1 January 2015. This course will provide a comprehensive understanding of the

requirements under FRS 102. It also provides comparisons to ‘old’ UK GAAP treatment which can help to assess the impact of conversion to FRS 102.

NOTE: this course does not focus on the

of FRS 102 - for that we suggest you attend

.

CONTENT Overview of the new UK GAAP accounting

standards Effective dates and transition

requirements Detailed understanding of the 3 new

time adoption

Fixed assets, intangible assets and goodwill

Leases Financial instruments Revenue recognition Business combinations and goodwill Foreign exchange transactions Taxes - income tax, deferred tax Accounting policies, estimates and errors

Inventory Provisions, accruals and contingencies Employee costs and share-based payments

Government grants

Resources provided include an example of disclosures on conversion to FRS 102.

WHO SHOULD ATTEND

This course is aimed at any accountants and

thorough understanding of the accounting treatment required by FRS 102 and how it compares to ‘old’ UK GAAP.

CPD HOURS: 6

18 Nov 2015 10 Nov 2016

CPD HOURS: 6

30 Nov 2015 11 Mar 201617 Oct 2016

CPD HOURS: 6

16 Feb 2016 17 May 201615 Jul 2016 25 Nov 2016

HOTTOPIC

HOTTOPIC

13 Call us on 0844 873 2121

IFRS Comprehensive Review of Key Standards - Day 2SPEAKER: HERMIEN BONTHUYS

OBJECTIVES

The two separate days of the IFRS

are designed to provide delegates with a thorough understanding of the accounting

requirements of some of the most key standards under IFRS - including an update on those standards that are currently

CONTENT Revenue (IAS 18)

Refresher of current IAS 18 (which will remain applicable until 2017)

Overview of IFRS 15 Revenue from contracts with Customers, the new standard which will replace IAS 18 in its entirety from January 2018

Financial instruments - review of current IAS 39 and overview of IFRS 9

Leases (IAS 17) - Review and future changes

Foreign Exchange Transactions (IAS 21) Overview of accounting for foreign operations

Share-based payments and employee

Accrual for holiday pay (untaken leave) plans

Resources provided include Examples and case studies including

calculations and journal entries

notes

WHO SHOULD ATTEND

The course is ideal for anyone in need of a thorough and up to date refresher of IFRS in a practical and relevant way. It might be that you have not dealt with the detail of IFRS for some time, or that you have been focusing on a few IFRS standards in your work place, necessitating a refresher and update in all of the key areas.

IFRS - An Examination of the New StandardsSPEAKER: PETER HUGHES

OBJECTIVES

This course will bring you up to date with the changes to IFRS that have become effective over the past year and the new standards and key exposure drafts proposing changes for the future.

CONTENT

New or revised standards that have recently

Customers Proposals for new leasing standard

(expected to be issued during 2015)

These three standards will be examined in depth with numerous detailed practical examples. Focus will be on those areas which affect the majority of businesses rather than

Amendments made to existing standards as a result of the IASB’s Annual Improvements Projects and other pronouncements. The above may be subject to change as new pronouncements are issued.

WHO SHOULD ATTEND

Accountants with responsibility for preparing

companies, accountants in general practice and others who wish to update their IFRS knowledge.

IFRS Comprehensive Review of Key Standards - Day 1SPEAKER: HERMIEN BONTHUYS

OBJECTIVES

The two separate days of the IFRS

are designed to provide delegates with a thorough understanding of the accounting

requirements of some of the most key standards under IFRS - including an update on those standards that are currently

CONTENT First time adoption of IFRS (IFRS 1) Property, plant and equipment (IAS 16),

intangible assets and goodwill (IAS 38), impairment of assets (IAS 36) Initial and subsequent recognition models

Impairment testing Revaluations Research and development cost Borrowing cost

Accounting policies, estimates and errors (IAS 8)

Inventory (IAS 2) Provisions, Accruals and Contingent

Income Tax (IAS 12) Goodwill and Business Combinations

(IFRS 3) Refresher on the principles of acquisition accounting for a Business Combination as required by IFRS 3

Calculating non-controlling interest - two methods allowed

Calculating and measuring Goodwill

Resources provided include Examples and case studies to ensure

topics are fully grasped - including calculations and journal entries

disclosure notes Example of additional disclosures required

WHO SHOULD ATTEND

The course is ideal for anyone in need of a thorough and up to date refresher of IFRS in a practical and relevant way.

CPD HOURS: 6

12 Nov 2015 10 Mar 201616 Jun 2016 17 Nov 2016

CPD HOURS: 6

25 Feb 2016 12 May 201620 Oct 2016

CPD HOURS: 6

26 Feb 2016 13 May 201621 Oct 2016


Implementing FRS 102 for

EntitiesSPEAKER: ALUN MORGAN

OBJECTIVES

FRS 102 applies to medium and large businesses in the UK for accounting periods beginning or after 1 January 2015. Now is the time that most companies will be

Small companies will be forced to implement FRS 102, or a tailored version of it, for accounting periods beginning on or after 1 January 2016. This course will go through the

entities such as Charities and Housing Associations will need to implement as a result of the introduction of FRS 102.

CONTENT

The following areas of change will be looked

FRS 102 Interaction between FRS 102 and various

Statements of Recommended Practice (SORPs)

Accounting for income and grants in particular

Disclosure of related party transactions Financial Instruments and soft loans in

particular Fixed assets, including investment

properties Issues surrounding the initial

implementation of FRS 101 and the required disclosures

Accounting terminology

WHO SHOULD ATTEND

Anyone who is preparing accounts under FRS 102. This course will concentrate more on the accounting mechanics of FRS 102, rather than disclosure matters.

Interpreting AccountsSPEAKER: DEBORAH MORTON-DARE

OBJECTIVES

This course provides delegates with the core accounting principles they need to be aware of to read and analyse a set of accounts effectively. The course covers basic

skills, explains the real meaning of accounting

standards and the change to international accounting standards. The course is intended for those with no previous accounting experience who need to be able to interpret and use a set of accounts.

CONTENT

Demystifying a set of accounts – the accounting foundations

Understanding the basics

analysis

accounts How ratios can be used effectively to help

you understand

WHO SHOULD ATTEND

understanding and analysing a set of

CPD HOURS: 6

22 Mar 16 4 Oct 2016

CPD HOURS: 12

13 - 14 May 2016 21 - 22 Nov 2016

TWODAYS

HOTTOPIC


OBJECTIVES

This course will provide delegates with an introduction to the knowledge required to produce, understand and interpret insurance company accounts.

CONTENT

statements Timescale of policies issued and claims

settled Recommended accounting practices for

short and long term business Revenue accounts for separate classes of

business Gross account and reinsurance thereof

inside or outside the country Balance sheets - layout of the accounts Key issues regarding the regulatory and

supervisory framework, E.U. Directives, accounting standards for insurance, solvency requirements

Insurance technical provisions, for example, unearned premium, unexpired risks, outstanding claims, claims handling expenses, discounting, incurred but not reported losses, catastrophe reserves

Key issues regarding the interpretation of accounts, e.g. solvency

WHO SHOULD ATTEND

Anyone whose role requires them to be able to understand, interpret or assist in the production of insurance company accounts.

CPD HOURS: 6

9 May 2016 25 Nov 2016

NEWCOURSE

Call us on 0844 873 2121

Making the Most of Management InformationSPEAKER: SUE TURNER

OBJECTIVES

This course aims to minimise the cost and time spent by corporations on churning out reams of meaningless data and spreadsheets. It focuses on creating useful management information and presenting that information with clarity. On completion of the course participants will be better placed to ensure meaningful information flows throughout their organisation. Information which will be analysed and engaged with will act as an early warning system, highlight key issues and aid decision making.

CONTENT Ensuring the right data is captured The display of quantitative information What works, what doesn’t work and why Designing graphs and tables for effective

communication

information, applying the content of the programme to determine how to communicate your message clearly and effectively.

WHO SHOULD ATTEND

The course is of particular interest to those who create, receive and analyse management information.

Maximising the Contribution of the Finance FunctionSPEAKER: KEVIN BOUNDS

OBJECTIVES

Finance has certain responsibilities which it has to discharge - such as statutory reporting, processing payments and receipts - but it can go much further in helping the business

strategies and monitor and communicate performance. If it embraces these largely discretionary activities, it can add huge value to the business and make the working lives of

rewarding. This course provides an opportunity to benchmark yourself against best practice, to have a template for change and to learn about some of the tools and techniques that can help create a real value

both technical and behavioural change and the course provides real life tips and advice that can be readily implemented when you

CONTENT An overview of best practice and the

forces for change Practical benchmarking against best

practice Finance transformation approaches and

templates Latest developments in performance

measurement and management The role of technology and different

architecture

and how to choose them An introduction to influencing and

communication skills

WHO SHOULD ATTEND

greater contribution to the business and to

are doing to achieve this. The content is relevant to small, medium and large teams and organisations and is applicable in commercial, voluntary and public sector organisations.

CPD HOURS: 6

21 Apr 2016 13 Oct 2016

CPD HOURS: 6

12 May 2016 10 Oct 2016

Major Differences in UK/US/IFRS Financial ReportingSPEAKER: CHRIS NOBES

OBJECTIVES

The course evaluates the main accounting differences between UK, US and IFRS GAAPs, using IFRS as the central point for

identify the key differences and the major issues when moving from UK or US rules to IFRS.

CONTENT Changing to the use of IFRS in the UK and

continental Europe

statements to align them with IFRS Use of US GAAP and IFRS by European

companies Major differences between US and IFRS,

using large companies for comparisons Recent new standards and the agendas of

the IASB and the FASB

WHO SHOULD ATTEND

statements, especially those of listed groups, as well as any accountants working in such groups.

CPD HOURS: 6

17 Nov 2016


New UK GAAP and First Time Adoption of

SPEAKER: HERMIEN BONTHUYS

OBJECTIVES

The course is designed to provide a thorough look at the impact on accounting and

Standards replace UK GAAP in its entirety for

January 2015.

CONTENT

apply to different types of entities FRS 102 versus current UK GAAP versus

IFRS – key similarities and differences First time adoption

Business combinations completed prior to transition date

Goodwill and other intangibles Deferred Tax Leases and lease incentives Fixed assets, and investment properties Financial instruments Cash and cash equivalents Share based payments Subsidiaries, associates and joint ventures

Foreign translation differences Estimates Non-controlling interest liabilities

Eligibility to apply hedge accounting Key reporting effects of adopting FRS 102

Disclosure requirements

RESOURCES PROVIDED Exercises for all key topics Illustrative handouts of deliverables

Link to set of model FRS 102 Financial Statements including disclosure notes

WHO SHOULD ATTEND

UK or Republic of Ireland who will be impacted by the new UK Accounting standards replacing UK GAAP.

Practical BudgetingSPEAKER: SUE TURNER

OBJECTIVES

The course develops an understanding as to why and how budgets are prepared and the importance of monitoring performance against budget. It takes a practical approach to preparing and monitoring budgets.

CONTENT

Common pitfalls in the budgeting process and how to avoid them

Budgeting techniques Interpreting budget jargon Relevant ratios explained Managing the budget

WHO SHOULD ATTEND

Anyone new to budgeting and budget responsibility.

Working Capital ManagementSPEAKER: EUGENE O’CONNELL

OBJECTIVES

“Cash is king” is a well-known saying in business. Cash flow and working capital management are the most important and challenging issues facing all organisations. Making sure a company remains cash flow positive is essential to streamlining business operations and minimising unnecessary

various components of working capital, how they interact with one another, and how they

shareholder wealth. Delegates will gain an appreciation of the techniques that can be employed to manage working capital and

course deals with the basic principles and explores implications for both smaller companies and larger enterprises. Teaching methods will combine mini-lectures, group activities, discussion topics and case studies.

CONTENT

Introduction Importance of working capital

management

Risk and return trade off

The working capital cycle basics Cash conversion cycle Inventory Debtors and days sales outstanding Creditors and days payable outstanding

Working capital optimisation Credit control

offering credit Management reporting – KPIs

practice Treasury procedures End to end cash flow management Outsourcing of debt management Working capital exercise

WHO SHOULD ATTEND

Anyone within the Finance or Treasury functions who has control over or involvement in cash flow management. Directors or leaders of smaller companies who need to understand how to keep cash flow positive where possible and under

CPD HOURS: 6

4 Dec 2015 15 Jan 201614 Apr 2016 14 Jun 201610 Nov 2016

CPD HOURS: 6

28 Apr 2016 23 Sep 2016

CPD HOURS: 6

20 May 2016 15 Dec 2016

HOTTOPIC

NEWCOURSE

NEWCOURSE

17 Call us on 0844 873 2121

A Practical Guide to Transfer PricingSPEAKER: IAN WOOD AND DES HANNA

OBJECTIVES

This course is intended as an “everyman’s guide” to transfer pricing (“TP”) and the arm’s length standard (the “ALS”). It covers the

OECD Transfer Pricing Guidelines which are generally regarded as offering the global standard for TP in OECD and most developed

changes are likely to OECD practice in the TP area when OECD and the G20 countries

(“BEPS”) project concludes. There will be numerous examples and the course concludes with a focus on the most frequently encountered TP controversies.

CONTENT Article 9 of the OECD Model Tax

situations, exceptions and exemptions, balancing payments

Introduction to Ch. 1 of the OECD Transfer Pricing Guidelines – the presumptions behind (and weaknesses of) the OECD’s approach

Comparability Functional analysis Identifying the “tested party” Methodologies – comparable uncontrolled

prices, resale minus, cost-plus, the transactional net margin method and

Cost-sharing arrangements “Principal” structures and what has driven

the BEPS project Areas where TP controversy is most likely

WHO SHOULD ATTEND

The course is intended not so much for transfer pricing professionals but as a primer

personnel who are looking to understand better what the ALS is, along with the strengths, weaknesses and limitations of OECD guidance on TP.

CPD HOURS: 6

11 Mar 2016 6 May 20168 Jul 2016 30 Sep 201625 Nov 2016

Taxation

A Practical Guide to Transfer Pricing 17

Advanced Transfer Pricing - Loans and other Financial Transactions 18

Capital Allowances - The UK Regime and Planning Issues 18

Charity Tax 18

Construction Industry Tax Explained 19

Construction Industry Tax Refresher and Update 19

Corporate Taxation in the USA - Inbound Taxation 19

Corporate Taxation in the USA - Outbound Taxation 20

Corporation Tax Part 1 – The Complete Introduction 20

Corporation Tax Part 2 – Large Companies and Groups 20

Corporation Tax Part 3 – Company Tax Compliance 21

Corporation Tax Refresher 21

Corporation Tax Update 21

Double Tax Treaties 22

Engaging Self-Employed Consultants and Workers - Are they Really Self-Employed 22

Fundamentals of Transfer Pricing 22

Group Taxation 23

Inheritance Tax and Planning Opportunities 23

International Corporate Tax Structuring in the BEPS Climate 23

International Tax Planning - Part 1 24

International Tax Planning - Part 2 24

Maximising Business Tax Reliefs and Opportunities 24

Payroll Workshop 25

Practical Employer PAYE and NIC Compliance 25

Practical Tax Issues Relating to Expatriate Employees 25

Quarterly Tax Update for Accountants 26

Residence and Domicile - Tax Aspects 26


Tax Compliance and Risk Assessment for Businesses 27

Tax in Company Accounts - IFRS 27

Tax in Company Accounts - New UK GAAP 27

Taxation of Property Transactions 28

Taxation of UK Trusts 28

Transfer Pricing and Related Areas in a Post BEPS Environment 28

NEWCOURSE


Advanced Transfer Pricing - Loans and other Financial TransactionsSPEAKER: GARETH GREEN

OBJECTIVES

Almost all multinational groups are obliged by transfer pricing legislation to determine the arm’s length interest rate on intragroup loans. Despite the ubiquity of these issues, the OECD Transfer Pricing Guidelines have little to

transactions. This course aims to provide a practical guide to how to apply transfer pricing rules to such transactions.

CONTENT

In order to be as practical and interactive as possible, the course will be taught by way of discussion of a series of case studies

Interest rates Arm’s length rates Safe harbours Country risk Intercompany balances

Thin capitalisation

Group treasury companies

Guarantees Captive insurance

WHO SHOULD ATTEND

Tax, accounting, or legal professionals

need to understand how to approach transfer

General transfer pricing principles (such as are covered in the Fundamentals of Transfer Pricing course)

Accounting, including the contents of

sheets Economic concepts affecting businesses,

such as supply and demand and opportunity costs.

Capital Allowances - The UK Regime and Planning IssuesSPEAKER: RUSSELL COCKBURN

OBJECTIVES

This course reviews in detail the main features of the UK tax relief regime for

aims to provide delegates with a thorough outline of the UK regime for capital expenditure by businesses, large and small, and to highlight the chief areas to which attention should be paid to ensure accurate tax reporting, compliance and planning.

CONTENT A summary of the current rates and

allowances Recent changes and developments HMRC practices and procedures Recent case law decisions

Plant and machinery allowances Plant or setting? Short and long life assets Integral features Fixtures changes from 2014 Timing issues - legal and property tax law issues

Disposals and interaction with CGT and other taxes

Research and development and tax credit allowances

Intangibles reliefs Computer software allowances Unusual industries and activities Key areas for planning attention

WHO SHOULD ATTEND

preparing business tax computations and

basis with the formulation and planning of claims for capital allowances.

Charity TaxSPEAKER: TONY AUSTIN

OBJECTIVES

At the end of the course participants will

Factors involved in making Gift Aid repayment claims

The main direct taxation principles pertaining to charities and fund-raising within the tax exemptions available to charities

Other tax reliefs for donations to charities which can be used to incentivise donors

The Charity Commissioner’s and HMRC views regarding trading and fundraising by charities

CONTENT

Gift Aid rules; documentation and the

Direct taxation principles pertaining to the various types of income of charities

The direct taxation exemptions for income of charities and the anti-avoidance rules - in particular non-charitable expenditure and the tainted donation rules

How income from trading and fund-raising events by charities is taxed and how tax can be avoided in a manner acceptable to HMRC

Non Gift Aid donations to charity and the tax consequences for donor and donee

HMRC compliance for charities

WHO SHOULD ATTEND

This is an essential course for anyone

charities and those involved in any fundraising for charity including gifts, events, trading and legacies and their advisers.

CPD HOURS: 6

10 Feb 2016 14 Oct 2016

CPD HOURS: 6

10 May 2016 6 Sep 2016

CPD HOURS: 6

16 May 2016 9 Nov 2016

HOTTOPIC

NEWCOURSE

19 Call us on 0844 873 2121

Corporate Taxation in the USA - Inbound TaxationSPEAKER: BRADLEY ALBIN

OBJECTIVES

This course covers the principles of US

focus on inbound taxation. The course moves through consideration of the causes of US tax, and the computation of US taxable income to the US approach to tax treaties. See also

CONTENT

General US tax concepts

Check-the-box Source of income

US taxation of foreign corporations FDAP income Effectively connected income of a US

trade or business Walkthrough of form 1120-F

Tax treaty planning Concept of residence Permanent establishment and business

Dividends, interest, royalties and rents Other types of income Anti-treaty shopping

Acquisition of US operations Taxable and tax-free acquisitions

Financing the US operation Payments and deductibility Earnings stripping

Withholding taxes

Liquidations Taxable liquidations Tax-free liquidations Liquidations in the inbound context

Miscellaneous topics US taxation of intangible property

Foreign investment in us real estate

WHO SHOULD ATTEND

Those needing a basic background in the US corporate tax system. The course requires delegates to have an understanding of the principles of international taxation. This is ideal for someone in a UK parent company that has US subsidiaries.

Construction Industry Tax ExplainedSPEAKER: TIM PALMER

OBJECTIVES

This lecture will provide a very practical insight into how the Construction Industry Scheme currently works in practice, and will explain the tax responsibilities and functions of both the contractor and subcontractor. Additionally, the area of employed or self-employed, and IR35 will be addressed. Practical case studies will be given and reviewed, regarding the completion of

production of CIS tax deduction statements.

CONTENT


The CIS tax responsibilities and burdens of both the contractor and subcontractor under the current CIS regime

have to take

The dealings the contractor will have with HMRC

The impact on the subcontractor Is the subcontractor really self-employed? Current problems facing contractors and

subcontractors What really are construction operations What activities are within the scheme and

what are not CIS penalties Current IR35 issues facing the

construction industry CIS problem areas and their solutions Practical CIS planning General overview

WHO SHOULD ATTEND

Delegates who require a detailed understanding of the current CIS tax administration requirements and rules. The full practical impact of CIS tax will be reviewed, together with an update of

Construction Industry Tax Refresher and UpdateSPEAKER: TIM PALMER

OBJECTIVES

This very practical course will act as a detailed CIS tax refresher for delegates seeking to update their basic tax knowledge on the Construction Industry Tax Scheme. It will give a detailed update on the current CIS tax workings, administration requirements and tax planning for contractors, subcontractors and their advisers.

CONTENT


A basic CIS tax refresher on the workings of the Construction Industry Tax Scheme

A detailed outline of the current and up to date CIS tax administration requirements for contractors and subcontractors

The monthly CIS return submission,

deduction statements Practical CIS tax case studies to aid the

refresher HMRC recent investigations within CIS,

including the problem areas, and their solutions

CIS tax planning Is the subcontractor really self-employed? The impact of IR35 on the construction

industry VAT and CIS including recent problem

issues, and recommendations The CIS tax penalty regime, and its

mitigation General overview

WHO SHOULD ATTEND

Delegates who require a practical and detailed CIS tax refresher, and subsequent CIS tax planning advice.

CPD HOURS: 6

3 Dec 2015 9 Mar 201610 May 2016 2 Jun 201630 Sep 2016 6 Dec 2016

CPD HOURS: 6

19 Feb 2016 7 Apr 201625 May 2016 14 Jul 201618 Oct 2016 12 Dec 2016

CPD HOURS: 6

3 Mar 2016 19 Sep 2016


Corporate Taxation in the USA - Outbound TaxationSPEAKER: BRADLEY ALBIN

OBJECTIVES

This covers the principles of the US taxation on business activity and focuses on the outbound US taxation, whilst there is separately bookable course covering inbound taxation.

CONTENT

General US tax concepts

Check-the-box Source of income

Determination of US federal tax liability Book income vs. taxable income Tax rates Alternative minimum tax Consolidated returns Brief overview of state taxation Walkthrough of form 1120 (US corporate

tax return)

Controlled vs. non-controlled foreign corporations

Non-controlled corporations – PFICS Controlled foreign corporations Foreign tax credits Walkthrough of forms 5471 and 8858

Distributions of cash and property

vs. capital gain Deemed distributions

Incorporation of a company Tax-free rules Treatment of boot Application of tax-free rules in

multinational context

Tax-free reorganisations Overview of tax-free reorganisations Overview of tax consequences of tax-free

reorganisations Tax deferred share-for-share exchanges Tax deferred asset acquisitions

Liquidations in the outbound context

WHO SHOULD ATTEND

Delegates should have an understanding of the principles of international taxation. The ideal attendee would be from a UK subsidiary of a US parent company.

Corporation Tax Part 1 - The Complete IntroductionSPEAKER: RUSSELL COCKBURN

OBJECTIVES

This course is a standalone introduction to the main features of the UK Corporation Tax System, and combined with Parts 2 and 3 will give delegates a detailed outline of the UK taxation regime for corporate businesses. It combines worked examples and is based around a case study to cover all the main aspects of a corporation tax computation alongside statute, case law and the relevant HMRC practice.

CONTENT

What is a company for CT purposes? Trading and investment companies

Mutuals and unincorporated associations

UK corporate residence rules Company accounting periods and the

charge to corporation Tax

expenses

Capital allowances – the basics

receipts Investment income and income tax Loss reliefs Intangibles reliefs Company capital gains and loss relief

rules

Rates of tax and tax thresholds Small and large company rates of tax Marginal rates of tax calculations Associated company rules Close companies - special tax regime Company loan interest - rules and

obligations Preparing a corporation tax computation

and return Case study on CT computations, returns

and capital allowances

WHO SHOULD ATTEND

Part 1 is intended for newcomers to corporation tax, as well as those requiring a refresher on the basic principles.

Corporation Tax Part 2 - Large Companies and GroupsSPEAKER: RUSSELL COCKBURN

OBJECTIVES

Part 2 covers large companies, UK groups

is a standalone course providing a review of the tax regime for larger UK companies and groups. Attendance on Part 1 is not essential as the course provides a refresher on these aspects of Corporation Tax.

CONTENT

Introduction to group taxation Loss relief – trade and non-trade losses Expenses reliefs Management expenses Rental income losses Capital gains and losses

Financial income aspects Loan relationships Charges on income

The Worldwide debt cap - essentials Double taxation relief Foreign exchange transactions

Transfers of trade and loss relief rules Capital gains and losses - rules

and planning? The substantial shareholdings exemption

Recent developments and changes to the CT regime

Press releases, statements of practice and case law developments

WHO SHOULD ATTEND

Part 2 is intended for newcomers to corporation tax in larger companies and groups, as well as those requiring a refresher on the issues applying to such companies.

CPD HOURS: 6

4 Mar 2016 20 Sep 2016

CPD HOURS: 6

15 Dec 2015 2 Feb 20165 Apr 2016 5 Jul 20164 Oct 2016 13 Dec 2016

CPD HOURS: 6

16 Dec 2015 3 Feb 20166 Apr 2016 5 Oct 201614 Dec 2016

21 Call us on 0844 873 2121

Corporation Tax UpdateSPEAKER: RUSSELL COCKBURN

OBJECTIVES

The course provides an opportunity to consider and discuss the most recent

Bill changes and their potential impact on UK company tax compliance and planning.

CONTENT Recent HMRC statements and press

releases

New HMRC concessions and Statements of Practice

Recent case law developments Potential future reforms – HMRC’s plans Recent changes to Key elements of the

corporation tax system Capital allowances Loss relief rules Intangibles Accounting periods Capital gains issues Corporate residence issues Expenses and allowables Associated companies The UK group relief regime Substantial shareholdings exemption

Current planning opportunities in the

Minimising disallowed expenditures Increasing capital allowances Maximising loss reliefs

WHO SHOULD ATTEND

The course is intended for delegates who possess a reasonable understanding of UK corporation tax but who are in need of a general update or refresher. The content is suitable for accountants or tax managers in industry, commerce, or in practice and who deal with corporate tax in either the large corporate or SME sectors.

Corporation Tax Part 3 - Company Tax ComplianceSPEAKER: RUSSELL COCKBURN

OBJECTIVES

Part 3 of the series covers the company tax

provides the delegate with a thorough review of the UK’s administration system for

particular on the systems and procedures a company should have in place to deal with

and tax payment obligations and will look in detail at the current CT HMRC compliance checks regime. The course assumes attendance on Parts 1 and 2 although that is not essential for someone looking for a refresher on these aspects of Corporation Tax.

CONTENT

The self assessment obligation

The CT instalments payment regime Group payment arrangements Interest and penalty provisions The HMRC Compliance Checks regime Information powers and procedures Appeals and Tribunal procedures

compliance problems Transfer Pricing Anti-avoidance legislation

Statutory and non-statutory clearance procedures

Investment companies Companies in liquidation Recent developments and changes to the

CT regime

Press Releases, Statements of Practice and Case law developments

WHO SHOULD ATTEND

This course is designed to follow on from and topics

covered in these will be assumed as prior knowledge. However, the course is also suitable for delegates with previous corporate tax experience, who are now starting to deal with the submission and agreement of computations under CT self assessment.

Corporation Tax RefresherSPEAKER: RUSSELL COCKBURN

OBJECTIVES

A one-day course aimed at providing you with a thorough refresher session on the essential features of the UK corporation tax regime.

CONTENT

The basics of the corporation tax charge Accounting periods, tax returns, payment

Computing the tax liability, expenses and income sources rules

Capital allowances - introduction Tax calculations for chargeable gains and

losses The corporate tax loss relief regime Introduction to UK group relief rules The substantial shareholdings exemption The tax position of shareholders and

investors

WHO SHOULD ATTEND

The course is ideal for anyone looking for an update and refresher on the UK corporation tax regime, whether you are new to company taxation or looking to renew your knowledge of the subject.

CPD HOURS: 6

17 Dec 2015 4 Feb 20167 Apr 2016 6 Oct 201615 Dec 2016

CPD HOURS: 6

13 Apr 2016 20 Sep 2016

CPD HOURS: 6

7 Jan 2016 11 May 20166 Jul 2016 1 Nov 2016


Double Tax TreatiesSPEAKER: DES HANNA

OBJECTIVES What is a double tax treaty and when does

it apply Causes of International Double Taxation Types and negotiation of treaties The format and structure of a treaty

CONTENT Approaches to applying a tax treaty Interpretation of a tax treaty Detailed look at Article 4 Residence Detailed look at Article 5 Permanent

Establishment Methods of relief from double taxation

Shopping Dispute resolution Information exchange articles

WHO SHOULD ATTEND

This course is suitable for those who want a basic but in-depth understanding of how the model OECD treaty operates. The course will

Engaging Self-Employed Consultants and Workers - Are they Really Self-EmployedSPEAKER: TIM PALMER

OBJECTIVES

This very practical course will review the very important subject of ‘are consultants and workers really employed or self-employed?’ Practical planning solutions will also be given, including IR35, and the proposed changes to the taxation of owners of personal service companies. A review will also be undertaken of the new agency tax regime and false self-employment. This course will give delegates a very concise and practical understanding of whether individuals are really self-employed or an employee.

CONTENT


Practical advice as to how to engage a

basis Mutuality of obligations Substitutes Control Ideal payment terms to have Defences and planning strategies All the factors to consider Review of recent case law in this area A model contract of self-employment Advice in dealing with HMRC Appropriate tax cases The impact on one man band companies

(IR35), and the new proposed changes A review of the new tax regime relating to

agencies, control and false self-employment

Case studies The consequences if you lose! General overview

WHO SHOULD ATTEND

Those who advise on employed or self-employed status and require advice and planning in this area.

Fundamentals of Transfer PricingSPEAKER: GARETH GREEN

OBJECTIVES

These days, most businesses of any

effort to compliance with transfer pricing rules and optimising where possible; for many multinationals it is one of their key areas of focus in relation to tax. This course aims to provide a basic grounding for people in the early stages of learning about transfer pricing. Discussion and interaction will be encouraged.

country; it is based on international norms.

transactions that arise in almost all industries.

CONTENT

What is transfer pricing and why does it matter?

What do transfer pricing rules typically require?

The arm’s-length principle and how to apply it

Comparability

practical examples Application to sales of tangible goods Application to intragroup services Application to intellectual property and

other intangible assets BEPS

WHO SHOULD ATTEND

Tax, accounting, or legal professionals

need a broad, introductory understanding of transfer pricing or who want to lay the foundations for further learning about transfer pricing. The course assumes no prior knowledge of transfer pricing, but participants

and loss accounts and balance sheets How companies are taxed Economic concepts affecting businesses,

such as supply and demand and opportunity costs.

CPD HOURS: 6

7 Dec 2015 17 Jun 201630 Nov 2016

CPD HOURS: 6

15 Mar 2016 12 Jul 20166 Oct 2016 2 Dec 2016

CPD HOURS: 6

1 Feb 2016 26 Sep 2016

NEWCOURSE

23 Call us on 0844 873 2121

International Corporate Tax Structuring in the BEPS ClimateSPEAKER: ALLAN CINNAMON

OBJECTIVES

The purpose of this course is to outline the OECD BEPS Action Plans and to consider their likely impact on cross border structures in the light of the consequent changes to the rules that are likely to take place worldwide, some of which have already gone into effect,

well as changes in other jurisdictions. International tax planning is an essential discipline for UK groups operating across borders. Apart from BEPS, this is especially current in the light of UK reforms such as the CFC rules, the Foreign Branch Exemption, the Patent Box, revisions to the Exit Tax rules for companies and the General Anti-Avoidance rules. Businesses operating internationally need to be aware of these current and upcoming changes and to review their current structures accordingly. The course will therefore suggest effective structures that take account of these radical changes.

CONTENT

The course will be illustrated with numerous practical examples, illustrating the impact of BEPS on typical group structures and how to deal with its consequences.

WHO SHOULD ATTEND

In view of its practical approach the course will be equally suitable for tax specialists,

lawyers and bankers involved with UK groups operating internationally.

Group TaxationSPEAKER: RUSSELL COCKBURN

OBJECTIVES

The course will give participants a very practical guide to the workings of group corporation tax. Case studies and computations will aid the learning process. At the end of the course participants will

An understanding of the taxation consequences of creating a group having worked through a variety of computations on group taxation, group relief, group capital gains

An appreciation of problem areas in group taxation and planning

CONTENT

Practical introduction to group

Group tax computations, group relief for losses, consortia relief for losses

Group payment arrangement for corporation tax, group taxation administration

Companies joining and leaving a group, group transfers of trade

Group capital gains and how to mitigate them, and planning

Inter-group transactions and the tax consequences

WHO SHOULD ATTEND

The course is intended for those who need a practical introduction to the different areas of group corporation tax particularly computations, group relief and group tax responsibilities.

Inheritance Tax and Planning OpportunitiesSPEAKER: RUSSELL COCKBURN

OBJECTIVES

This is a practical course reviewing the principles and computational aspects of inheritance tax with a focus on current planning issues and opportunities to minimise the potential inheritance tax

current climate and key anti-avoidance measures. At the end of the course

An understanding of the circumstances when a lifetime chargeable transfer arises

Having worked through both a lifetime and a death inheritance tax computation example

An appreciation of key tax planning opportunities

CONTENT

Key terminology in inheritance tax Calculation of tax liability on lifetime

transfer and on death Maximisation of reliefs and exemptions Will planning, trusts and deeds of family

arrangement Anti-avoidance - gifts with reservation

pre-owned assets and other pitfalls Planning issues and opportunities Case studies

WHO SHOULD ATTEND

This course is intended for newcomers to practical inheritance tax and those who need an update and refresher.

CPD HOURS: 6

8 Jun 2016 12 Oct 2016

CPD HOURS: 6

19 Apr 2016 21 Sep 2016

CPD HOURS: 3

4 Mar 2016 (am) 1 Dec 2016 (am)

HOTTOPIC

HALFDAY

NEWCOURSE


International Tax Planning - Part 1

SPEAKER: ALLAN CINNAMON

OBJECTIVES

International tax planning is an essential discipline for UK groups operating internationally. This is especially current in the light of recent UK reforms such as the CFC rules, the Foreign Branch Exemption, the Patent Box, revisions to the Exit Tax rules for companies and the General Anti-Avoidance rules. Coupled with this is the OECD project

heralds the start of a new era in international co-operation on anti-avoidance. The course serves as an introduction to international tax

personnel who are looking for an understanding of how international tax planning has an important role to play in the structuring of a UK group’s foreign operations. It will be illustrated with numerous examples and case studies.

CONTENT

Building blocks Corporate residence CFC reform Foreign Branch exemption The UK Patent Box The use of treaties in international tax

planning The impact of EU law Some special features in foreign

jurisdictions Anti-avoidance rules including BEPS

Doing business abroad without incurring foreign tax

Foreign branches Incorporation Financing and licensing the foreign

subsidiary

licensing companies

Acquisitions Repatriation Exit

WHO SHOULD ATTEND

The course will be of interest to tax advisers

introduction to international tax planning.

International Tax Planning - Part 2

SPEAKER: ALLAN CINNAMON

OBJECTIVES

This course will concentrate on cross-border planning techniques for outward investment and will consider the UK and host country tax implications involved, including Europe, the USA and the Far East. At the end of the

The principal UK and foreign tax rules relating to outward UK investment

The application of these rules The consequent planning opportunities The current and anticipated anti-avoidance

rules The need to co-ordinate the UK and

foreign tax plan

CONTENTBuilding Blocks

Corporate and Dual Residence CFC Reform Branch Exemption The role of treaties in international tax

planning The impact of EU law Special tax features in foreign jurisdictions Anti-avoidance including the BEPS project

Doing business abroad without incurring foreign tax

Is there a foreign permanent establishment?

Exporting products and services E-commerce Licensing and franchising Foreign branch exemption Startup losses Incorporation Financing

companies Corporate partnerships and joint ventures Acquisitions including post-acquisition

restructuring Mergers and reorganisations Business Restructuring

Disposals

WHO SHOULD ATTENDThe course will be of interest to all tax advisers whose companies and clients are engaged in international expansion out of the UK.

Maximising Business Tax Reliefs and OpportunitiesSPEAKER: RUSSELL COCKBURN

OBJECTIVES

This course aims to provide delegates with a summary of the main tax reliefs on costs and investments incurred on a business start-up or which arise when an existing company commences a new business activity as well

available to existing businesses.

CONTENT

Tax Reliefs for initial investments Start-up and formation costs

costs Appropriate business structures which

may affect tax reliefs

Share scheme reliefs for employees Property purchases and tax issue arising Capital allowances – summary Loss reliefs for start-ups and existing

businesses

WHO SHOULD ATTEND

The course is ideal for anyone having responsibility for dealing with or advising on the tax compliance and planning issues arising for new businesses and new business activities whether large or small.

CPD HOURS: 6

24 Nov 2015 17 Feb 201611 Nov 2016

CPD HOURS: 6

20 Nov 2015 25 Feb 201624 Nov 2016

CPD HOURS: 6

10 Feb 2016 19 Oct 2016

HOTTOPIC

HOTTOPIC

Call us on 0844 873 2121

Practical Tax Issues Relating to Expatriate EmployeesSPEAKER: RUSSELL COCKBURN

OBJECTIVES

HMRC is increasingly interested in the tax

expatriate employees. Payroll managers dealing with movements of such employees face an increasingly rigorous compliance environment. As movement of labour on the international markets becomes an ever more commonplace event this course provides an opportunity for those dealing with these issues to review their knowledge of the practical tax matters to be dealt with on the PAYE affairs of such employees.

CONTENT

Residence and Domicile A review of the basic rules for residence of

employees The determination of residence and

domicile and the impact of a move The new Statutory Residence Test from

2013 Employment Taxation - Charging

Provisions Overseas Workdays Relief Non-domiciled employees? Importance of where duties performed Mobile workers

PAYE Issues Inward bound employees Outward bound employees Host employer rules Short term visitors scheme

The impact of RTI from 2013?

National Insurance Basic rules for identifying NIC liability Movements in the EU Dealing with reciprocal agreements

Travel expenses Relocation costs Housing

WHO SHOULD ATTEND

Payroll and PAYE managers dealing with these movements of employees.

Payroll WorkshopSPEAKER: RUSSELL COCKBURN

OBJECTIVES

The objective of this course is to enable those within an organisation who are responsible for the payroll to understand the basic principles and requirements for the operation of their PAYE scheme and to deal correctly with HMRC.

CONTENT

Basic review of Income Tax What is employment income?

receipts Rates of tax, allowances and reliefs Employee expenses

PAYE Taking on an employee Tax codes, P46 and RTI procedures Forms P45 and P60 Tax code operations and practical issues How are PAYE tax and NIC computed? Worked examples

Other employer obligations Statutory sick pay Statutory maternity and paternity pay Student loans

National Insurance Contributions Employers NIC Employees NIC Class 1A and class 1B

Compliance issues Dispensations and PAYE settlement

agreements Categorisation disputes Identifying danger areas PAYE control visits

WHO SHOULD ATTEND

All staff working in payroll and HR who are responsible for the PAYE compliance function and who need to understand the basic principles and requirements for the operation of their scheme and how to deal correctly with HMRC.

Practical Employer PAYE and NIC ComplianceSPEAKER: RUSSELL COCKBURN

OBJECTIVES

At the end of the course, participants will

Basic law and practice in assessing employee status, who is responsible and those emoluments which are taxable or non-taxable

Legislation and reference available and how to access it

Rules to ensure compliance with PAYE and National Insurance deductions

P11D compliance and the use of dispensations and PAYE Settlement Agreements

It will cover all the key areas of employer compliance in theory and practice including the complex issue of employment status but excluding shares.

CONTENT

responsibility lies Identifying emoluments - what is and what

is not Allowable expenses - general rules; travel

and subsistence; workplaces - permanent and temporary

taxable Outline of the PAYE system - legal

background; employer responsibility; PAYE

principles Dispensations Recent and proposed developments in

PAYE

WHO SHOULD ATTEND

This is an essential course as PAYE and NIC compliance should be a high priority for all employers as HMRC becomes ever more active in monitoring employer compliance. This course is appropriate for senior members of payroll and HR teams who need to be aware of employer responsibility and those involved in setting remuneration packages.

CPD HOURS: 6

8 Jan 2016 1 Jun 20167 Sep 2016

CPD HOURS: 6

8 Mar 2016 2 Nov 2016

CPD HOURS: 6

9 Feb 2016 2 Jun 201613 Sep 2016


Quarterly Tax Update for AccountantsSPEAKER: RUSSELL COCKBURN

OBJECTIVES

This general tax update is aimed at accountants in industry and in practice and will provide an overview of recent developments in UK taxation. Delegates will gain an understanding of the main recent developments in taxation of relevance to businesses and their employees.

CONTENT

Business tax changes Corporation tax Employee taxation Personal tax changes Capital tax changes Administrative changes

Recent tax cases of interest Recent HMRC press releases and

Statements of Practice

Topical developments and points of practice

Current tax planning ideas

WHO SHOULD ATTEND

The course is aimed at accountants who deal with the preparation of business and employee tax computations and returns or who are involved in the tax function in any

involved in the tax function such as company

Residence and Domicile - Tax AspectsSPEAKER: RUSSELL COCKBURN

OBJECTIVES

This course aims to provide a thorough grounding in the principles of residence and domicile for UK tax purposes and also considers some planning opportunities available for those leaving the UK and those coming here. The course covers UK tax law and practice on residence and domicile and discusses particular planning areas such as capital gains tax. It also briefly reviews tax issues involving offshore trusts.

CONTENT

Residence and domicile and the post 2013

Review of current rules Automatic UK residence Automatic overseas tests Leavers and arrivals – UK ties?

HMRC practices and procedures Recent case law developments Available concessions

Domicile Concepts of domicile of origin, choice and

dependency Changing domicile Introduction to the remittance basis IT and IHT differences

Income Tax rules Employment income Self-employment income Investment income Leaving and arriving in the UK

Capital Gains Tax Emigration rules Selling UK and non-UK assets

Inheritance Tax Planning issues for non-resident and

non-domiciled individuals Status of assets and excluded property Use of trusts and timing issues

WHO SHOULD ATTEND

All those involved in the planning opportunities available for those leaving the UK and those coming here.

Tax and VAT Treatment of Travel Entertainment and Staff ExpensesSPEAKER: TIM BUSS AND MIKE EVANS

OBJECTIVES

VAT is a tax where it is all too easy to get things wrong. It operates to its own rules and because it is a European tax it can be quite different to those applying to other taxes. VAT

therefore getting it wrong by not claiming

margin on a transaction or project. Claiming too much VAT can be costly in terms of penalties rigorously enforced by HMRC. The rules for direct tax and VAT differ but there are also areas of commonality. It is important to distinguish between the different requirements and rules. The aim of this session is to offer practical guidance on the recovery of VAT on expenses and highlight areas where the VAT treatment differs from direct tax.

CONTENT

Evidence for VAT recovery Blocked input tax-cars, business

entertainment and directors accommodation

VAT recovery on staff entertainment costs and the distinction between staff and directors

VAT treatment of various staff costs Tax treatment of common expenses Tax relief by deduction or exemption Reporting for PAYE PAYE settlement agreements

WHO SHOULD ATTEND

Finance team members who need to have a working understanding of both the VAT and Tax treatment of staff expenses. Anyone working in practice with a responsibility for advising on or auditing staff expenses.

CPD HOURS: 6

2 Dec 2015 3 Mar 20167 Jun 2016 14 Sep 20168 Dec 2016

CPD HOURS: 6

9 Mar 2016 12 Jul 201611 Oct 2016

CPD HOURS: 6

1 Feb 2016 17 May 20165 Sep 2016 29 Nov 2016

27 Call us on 0844 873 2121

Tax in Company Accounts - New UK GAAPSPEAKER: HERMIEN BONTHUYS

OBJECTIVES

This course will provide delegates with a thorough understanding of the accounting

requirements for current and deferred taxes under FRS 102. This course is ideal as a refresher and an update of the key principles to account for taxes in the UK.

CONTENT

Course topics are explained in a practical fashion, including examples with calculations and journal entries - ensuring key principles

Detailed explanation of how accounting for taxes will change from current UK GAAP to FRS 102

Comparison of accounting for taxes under UK GAAP, FRS 102 and IFRS

Explanation of methodology behind accounting for taxes

Accounting for corporate taxes, including current and deferred taxes.

For deferred taxes, understanding the

Timing difference method Raising deferred taxes on assets and liabilities

How to correct over and under provisions of tax for accounting purposes

Accounting for changes in statutory tax rates

WHO SHOULD ATTEND

This is an essential course for accountants and other staff involved in performing the calculations, accounting and reporting requirements for current and deferred tax. It is suitable for both those new to the area and those in need of a refresher of the accounting standards, although participants should have a good basic knowledge of both corporation tax and accountancy.

Tax Compliance and Risk Assessment for BusinessSPEAKER: RUSSELL COCKBURN

OBJECTIVES

A one-day course aimed at providing tax managers in industry or in practice with key information about the compliance and planning risks inherent in tax transactions and the operation for businesses in the UK. You will gain knowledge of the major areas of tax risk and key danger areas to identify in your business.

CONTENT

compliance and planning risks inherent in the

Business start-up tax risk Property purchases and sales

Employee compliance danger areas Risks inherent in business changes Loss relief claims and relevant risks Managing the tax payment risks function Connected and related party transactional

risks VAT and SDLT CIS issues and danger areas Controls and procedural risks

WHO SHOULD ATTEND

The course is aimed at anyone dealing with the main compliance obligations of UK business large and small.

Tax in Company Accounts - IFRSSPEAKER: HERMIEN BONTHUYS

OBJECTIVES

This course will provide delegates with a thorough understanding of the accounting

requirements for current and deferred taxes under IFRS. This course is ideal as a refresher and an update of the key accounting

CONTENT

Course topics are explained in a practical fashion, including examples with calculations

Explanation of methodology behind accounting for taxes

Accounting for corporate taxes, including current and deferred taxes

For deferred taxes, understanding the

Temporary difference method Calculating the tax base of assets and liabilities

Raising deferred taxes on revaluations, depreciable assets, etc

How to correct over and under provisions of tax for accounting purposes

Accounting for changes in statutory tax rates

Brief look at how the treatment under IFRS compares to UK GAAP and FRS 102

WHO SHOULD ATTEND

This is an essential course for accountants and other staff involved in performing the calculations, accounting and reporting requirements for current and deferred tax. It is suitable for both those new to the area and those in need of a refresher of the accounting standards, although participants should have a good basic knowledge of both corporation tax and accountancy.

CPD HOURS: 6

3 Dec 2015 25 May 201619 Oct 2016

CPD HOURS: 6

18 Dec 2015 3 Feb 20165 Aug 2016

CPD HOURS: 6

5 Feb 2016 3 Aug 2016


Transfer Pricing and Related Areas in a post BEPS environmentSPEAKER: IAN WOOD

OBJECTIVES

(BEPS) project was launched as a game changer for Transfer Pricing (TP) practice – but expectations are in some areas being scaled back. This course is intended as a comprehensive brief for tax professionals on what has changed (and on what has not changed) in the TP area and in closely related areas such as thin capitalisation, debt deductibility, rules on permanent establishments. It also covers what co-operation is now likely between Tax Administrations, country-by-country reporting, the Mutual Agreement Procedure and Advance Pricing Agreements, along with the UK’s attempt to “go it alone” – the Diverted

CONTENT

dominant TP model in many industries How this led to BEPS What is the likely to happen to the TP

rulebook, post BEPS? Tax transparency and country-by-country

reporting

UK as an outlier before BEPS – what happens now?

Permanent Establishments – before and after BEPS

Art 25 of OECD Model Treaty – the Mutual Agreement Procedure and Advance Pricing Agreements

The UK as an outlier (again) – the Diverted

WHO SHOULD ATTEND

Tax professionals who need a thorough understanding of recent changes in transfer pricing.

Taxation of UK TrustsSPEAKER: IAN ABREY

OBJECTIVES

Trusts can seem a daunting prospect to tax practitioners with their own tax rules which

trusts are used as tax avoidance vehicles has also seen an increasing body of tax avoidance legislation. The aim of this course is to introduce tax practitioners to what a trust is and how it operates and the special taxation

different types of trust that are found in the UK and addresses the different tax regimes that apply to each of them with worked examples and case studies.

CONTENT


Legal and administrative background of trusts

Income tax and capital gains tax charges within trusts

The tax position of settlers on creation of the trust and on an ongoing basis

The inheritance tax treatment of trusts Important tax planning points and pitfalls

WHO SHOULD ATTEND

Tax practitioners who are new to trusts or those who need a refresher on the subject and those who are completing trust returns or are responsible for advice which involves

will have a based knowledge of personal taxation.

Taxation of Property TransactionsSPEAKER: RUSSELL COCKBURN

OBJECTIVES

This one-day course provides a practical overview of the taxation of UK property transactions. The course will cover the full range of taxes which will apply, including their application, interaction and planning points. At the end of the session, the course participants should be aware of the major tax compliance and planning issues. The course will seek to illustrate the main taxes applicable to different property transactions, purchases and sales and to illustrate by

and opportunities may arise.

CONTENT

The opportunities and compliance issues with capital allowances on property builds

and apportionment issues.

Capital gains reliefs Reliefs for purchase costs VAT SDLT CIS issues

WHO SHOULD ATTEND

The course is essential for any person having responsibility for dealing with or advising on property related transactions and for those wishing to ensure that they have and retain an understanding of the main tax planning opportunities and compliance obligations.

CPD HOURS: 6

8 Apr 2016 15 Jul 20167 Oct 2016 2 Dec 2016

CPD HOURS: 6

20 Nov 2015 24 Jun 20164 Nov 2016

CPD HOURS: 6

23 Feb 2016 13 Jul 2016

HOTTOPIC

NEWCOURSE

Find out more at www.quorumt

What makes a good business great? Its Directors. Quorum Training understands the role of the

potential of their team.

Here are some of our most popular course titles that will give directors and aspiring directors the skills they need to stay ahead.

Directors’ Lounge...

Responsibilities of Directors

Bringing clarity to the roles and responsibilities of a director, focusing on the company and the public appointment and

topics such as, the legal responsibilities of a director, key

The Board Agenda – What Directors Need to Know

The job of a director is a tough one, combining legal duties with expectations of successful leadership and the role is very

different from that of manager. This course combines the latest governance best practices with practical tips and advice on how best to discharge the directors’ legal and oversight duties. Also

and will gain a better understanding of the roles, responsibilities and dynamics of the boardroom.

W

NEWCOURSE

training.co.uk/directorslounge

Other titles in this range...

Anti-money Laundering and Counter-Terrorist Financing

Effective Risk Management – How Modern Techniques Can Add Value to Your Business

Practical Business Ethics – How to Manage Behaviour and Protect Reputation

Corporate Governance Essentials – A Practical Guide to Improve Performance

Providing an up-to-date overview of best practice corporate governance, primarily from the UK perspective but also looking briefly at other governance regimes

and drivers of good governance, as well as gaining a better understanding of the roles, responsibilities and dynamics of the boardroom.

The Role and Responsibilities of Non-Executive Directors

NEDs have an increasing responsibility to bring more skills and experience to the Boardroom table, ensuring that they provide an appropriate level of stewardship and challenge in an ever-

complex landscape. It gives an up to date review of best corporate governance practices.

gain a better understanding of the role and responsibilities of NEDs and of the dynamics of the Boardroom. This practical and interactive course provides delegates with the essential

knowledge and understanding to discharge these responsibilities.

Fraud Prevention and Detection – How to manage the risks

Covering various types of fraud and the modern threat landscape, including the new cyber threats, together with the motives and

behaviours of fraudsters. Understanding the most effective controls to prevent fraud, together with the latest detective techniques.

NEWCOURSE

29 Call us on 0844 873 2121

VAT


VAT - International Services 30

VAT - Partial Exemption 30


VAT and Customs Duty - Controlling Import Costs 31

VAT and Duty in the Oil and Gas Industry 31

VAT and EU Trade in Goods Including Intrastat 32

VAT and Financial Services 32

VAT for Academies 32

VAT for Accounts Payable Staff 33

VAT for Accounts Receivable 33

VAT in Europe - A Guide to Member States VAT Systems 33

VAT in Insurance 34

VAT in Retail 34

VAT in the Leisure Industry 34

VAT on Land Property and Construction 35

VAT Part 1 - An Introduction to UK VAT 35

VAT Part 2 - Complex Aspects and New Developments 36

VAT Planning and Pitfalls 36

VAT Update and Problem Areas 36

Tax and VAT Treatment of Travel Entertainment and Staff ExpensesSPEAKER: TIM BUSS AND MIKE EVANS

OBJECTIVES

VAT is a tax where it is all too easy to get things wrong. It operates to its own rules and because it is a European tax it can be quite different to those applying to other taxes. VAT

therefore getting it wrong by not claiming

margin on a transaction or project. Claiming too much VAT can be costly in terms of penalties rigorously enforced by HMRC. The rules for direct tax and VAT differ but there are also areas of commonality. It is important to distinguish between the different requirements and rules. The aim of this session is to offer practical guidance on the recovery of VAT on expenses and highlight areas where the VAT treatment differs from direct tax.

CONTENT

Evidence for VAT recovery Blocked input tax-cars, business

entertainment and directors accommodation

VAT recovery on staff entertainment costs and the distinction between staff and directors

VAT treatment of various staff costs Tax treatment of common expenses Tax relief by deduction or exemption Reporting for PAYE PAYE settlement agreements

WHO SHOULD ATTEND

Finance team members who need to have a working understanding of both the VAT and Tax treatment of staff expenses. Anyone working in practice with a responsibility for advising on or auditing staff expenses.

CPD HOURS: 6

1 Feb 2016 17 May 20165 Sep 2016 29 Nov 2016


VAT - International ServicesSPEAKER: GWEN RYDER

OBJECTIVES

This course explores all the VAT rules for all international services, and the impact of importing services from outside the UK, to give the delegate a sound grasp of all aspects. A good knowledge of the basic rules of VAT is assumed.

CONTENT

The General Rule For B2C and B2B supplies and the precise

meaning of these terms The importance determining where your

client “belongs”

Exceptions to the General Rule and

Services related to land

educational and exhibition services (B2C) Valuation and work on goods (B2C) Short term hire of means of transport Hotels, catering and admissions to events

other Member States

The Impact of the Reverse Charge Services affected Reporting requirements Tax points

The Tour Operators Margin Scheme (TOMS) The effective use and enjoyment rules

What is covered Place of supply for B2C services from 1 January 2015 and the Mini One Stop Shop (MOSS)

Recovering foreign VAT - 8th and 13th Directive claims

Future changes

WHO SHOULD ATTEND

It is intended for anyone responsible for the VAT affairs of an organisation which supplies or receives services to or from customers outside the UK, or which does work abroad, and their advisers.

VAT - Partial ExemptionSPEAKER: NICK LAWRENCE

OBJECTIVES

The course is designed to provide a detailed explanation of the principles of partial exemption, give participants a clear understanding of how it applies to their business and provide the tools for identifying the optimum apportionment method.

Participants will have a clear understanding of how partial exemption works and how the recovery of VAT can be maximised through its application

Awareness of VAT-saving possibilities will be heightened

Junior staff will become familiar with the right questions to ask

Senior staff will have clear guidance towards making key decisions

CONTENT

An introduction to the basic principles of partial exemption

goods and services purchased The standard method of apportionment -

how it works, advantages and pitfalls Special methods - a comparison of

different types of special method and how they work

Other common pitfalls and problem areas The capital goods scheme

WHO SHOULD ATTEND

The course is ideal for anybody who is directly or indirectly involved with VAT in businesses or organisations that are partly exempt, such

establishments, charities, health and welfare organisations. It would also be relevant for professional advisers of all of partly exempt businesses.

VAT - Partial Exemption for the Not-

SPEAKER: NICK LAWRENCE

OBJECTIVES

This course is designed to explore the ways partial exemption affects the social housing

examines the rules in detail including the complexities of cost attribution, the distinction between partial exemption and non-business calculations, the standard method of apportionment and special methods. As well as an in-depth analysis of statute law, it will examine how case law has fashioned policy and practice. The course is particularly intended for those who prepare or are responsible for the VAT returns of a housing association or charity, as well as their advisers. A sound grasp of the basic rules of

Participants will have a clear understanding of how partial exemption affects their organisation and how the recovery of VAT can be maximised through its application


Junior staff will become familiar with the right questions to ask


CONTENT


goods and services purchased The distinction between partial exemption

and non-business The standard method of apportionment -

how it works, advantages and pitfalls Special methods – a comparison of

different types of special methods and how they work

Other common pitfalls and problem areas The cost sharing exemption The capital goods scheme, including

recent changes

WHO SHOULD ATTEND

The course is ideal for anybody who is directly or indirectly involved with VAT in housing

organisations. It would also be relevant for their professional advisers.

CPD HOURS: 6

11 Dec 2015 15 Feb 201623 May 2016 22 Sep 20161 Dec 2016

CPD HOURS: 6

15 Mar 2016 29 Sep 2016

CPD HOURS: 3

17 Nov 2015 (am) 8 Apr 2016 (am)21 Nov 2016 (am)

HALFDAY

31 Call us on 0844 873 2121

VAT and Duty in the Oil and Gas IndustrySPEAKER: GWEN RYDER

OBJECTIVES

VAT issues in the oil and gas industry are many, varied and often very complex. This course gives comprehensive guidance on UK indirect tax rules in this sector.

CONTENT

Introduction and background to structures and trading issues

Offshore exploration and exploitation The supply chain VAT registration Deduction of input tax incurred prior to

registration Place of supply VAT liability of principal supplies and

imports Exploration and production charges Pipeline transportation and maintenance On shore terminals Imports Goods returned from the continental shelf Supplies to OMS from third party

contractors

Onshore Exploration and exploitation Liability of exploration and production

billings Supplies by third party contractors Environmental taxes

Disposal and rearrangement of licence

Transfers of going concerns (TOGCs) Supplies not involving a TOGC

Warehousing Processing and other services VAT accounting procedures Evidence for claiming VAT Home produced oil

Valuation for VAT and tax points

Imports from outside the EU for use offshore - (Ship Work End Use Relief - SWEU)

Eligible goods and prescribed uses Record keeping and time limits Decommissioning of rigs and platforms in

the UKCS

WHO SHOULD ATTEND

It is intended for those responsible for ensuring correct compliance with indirect tax regime.

VAT and CharitiesSPEAKER: NICK LAWRENCE

OBJECTIVES

The course is designed to provide a thorough explanation of the principles of VAT applicable to charities. At the end of the course, participants will have a clear understanding of

planning opportunities. Awareness of VAT-saving possibilities will be heightened at all staff levels within charities and for all those who make supplies to or receive supplies from them. Junior staff will become familiar with the right questions to ask and senior staff will receive clear guidance in making key decisions.

CONTENT An introduction to the basic principles of

VAT applicable to charities Identifying the difference between

business and non-business activities An analysis of typical charity income

streams An explanation of key VAT reliefs available

to charities

and property transactions relevant to charities

How to decide how much input tax can be claimed, including direct attribution of

apportionments and partial exemption

WHO SHOULD ATTEND

The course is ideal for charity staff at all levels, who are directly or indirectly involved with VAT. It would also be particularly relevant

organisations involved in transactions with charities, and professional advisers of all of these.

VAT and Customs Duty - Controlling Import CostsSPEAKER: GWEN RYDER

OBJECTIVES

This course covers the customs duty implications of importing goods into the UK and other Member States of the EU. It will enable attendees to identify customs duty saving opportunities and problem areas in their own business.

CONTENT

An introduction to importing - procedures, formalities, paperwork, legal obligations, who is responsible, who can claim, and evidence needed.

Reviewing Commodity Codes and reading the Tariff

The (Harmonized System) Notes behind the Tariff

Past over or under declarations Getting rulings from HMRC (Binding Tariff Information)

How to value goods correctly The six valuation methods in detail General Valuation Statements What to include in, and exclude from, the

value for duty Connected party transactions- when an

invoice value cannot be used Buying agents and prior sale transactions

Customs Duty Preferences Duty savings on goods from certain

countries and groups of countries Tariff ceilings and quotas The GSP system Proof of origin and contractual protection

Outward and inward processing Returned goods relief Goods not in accordance with contract

Deferring payment of customs duty Duty deferment Customs warehousing, including “virtual”

warehouses Freezones

WHO SHOULD ATTEND

The course is designed for anyone responsible for controlling the customs duty costs on imports of goods from outside the EU.

CPD HOURS: 6

18 Nov 2015 11 May 201616 Nov 2016

CPD HOURS: 6

11 Feb 2016 18 Apr 20163 Oct 2016 12 Dec 2016

CPD HOURS: 6

24 Feb 2016 7 Nov 2016


VAT and EU Trade in Goods including IntrastatSPEAKER: GWEN RYDER

OBJECTIVES

This course gives in-depth, practical guidance on all the UK VAT legal, invoicing and reporting requirements of such trade, including completion of UK VAT returns,

The course also highlights the danger areas for unforeseen VAT registration or obligations in other member states arising from such trade.

CONTENT

Trade in goods with VAT registered businesses in other member states

Zero rated despatches Acquisition VAT - who should account for

it and how

Danger areas Supplies, deemed supplies and deemed

acquisitions - liability to register for

VAT in other member states Triangulation and chain transactions Supply and install contracts Process and repair contracts and

Special schemes Distance selling (including mail order) Sales to non-registered legal persons Supplies of new private means of

transport Fiscal warehousing Second hand margin scheme goods Internet trade

UK record keeping and reporting requirements

completion of VAT returns European sales listings Intrastat returns

WHO SHOULD ATTEND

This course is for businesses which trade in goods with other member states of the EU, including via the internet, and which need to know the detailed VAT rules and reporting requirements.

VAT and Financial ServicesSPEAKER: GWEN RYDER

OBJECTIVES

complex area of VAT, which is also subject to frequent change. This course examines the detail of VAT in the sector, for both primary providers and intermediaries (including partial exemption) and examines current problem areas. Updates on the progress of the numerous recent court cases in this area are included. At the end of the course you will gain a detailed knowledge of VAT in the

Knowledge of the VAT implications of partial exemption and use of special methods in the sector

Full details of how international services are treated for VAT, and the reverse charge

Up to date knowledge of recent VAT developments in the sector.

CONTENT

exemptions for principals and intermediaries - a detailed review of the EU and UK legislation

Analysing products and determining VAT liabilities

Factors that prevent exemption

easements Single and multiple supplies - the

Planning for partial exemption-standard and special methods

Outsourcing

reverse charge Impending changes and developments

WHO SHOULD ATTEND

Accountants and managers with a good grasp of VAT generally, but new to the

a refresher on the subject and to keep up to date with changes.

VAT for AcademiesSPEAKER: GWEN RYDER

OBJECTIVES

This course offers a detailed insight into VAT as it applies to VAT registered Academies. Participants will gain an understanding of how they should approach VAT, determine the VAT liability of non-grant income, and complete VAT returns correctly.

CONTENT

The VAT status of academies Grant funding and the importance of ‘’business’‘ and ’‘non-business’ ’activities for VAT purposes

Treating business income correctly Supplies to other educational institutions Uniforms and photos What goods and services are ‘incidental’ to

education (and what are not) Grants, sponsorship and donations Catering for staff and visitors School trips

Land and property issues VAT zero rates for new construction and

annexes Letting or leasing academy land, buildings

and facilities The VAT option to tax The VAT Capital Goods Scheme

Partial exemption How to determine whether VAT recovery

should be restricted Standard and special partial exemption

methods Recovery of VAT on overheads

VAT recovery and VAT returns The zero rating for advertising, and

equipment bought with donated funds The reduced rate for heating and fuel Evidence needed to claim VAT Blocked input tax - VAT which can never

be claimed How to complete a VAT return correctly,

and common errors Penalties for non-compliance

WHO SHOULD ATTEND

This course is designed for those responsible for VAT compliance in their academy and who need to ensure that this is correct in all aspects. Some basic VAT knowledge is assumed.

CPD HOURS: 6

14 Apr 2016 6 Jun 201619 Sep 2016 14 Nov 2016

CPD HOURS: 6

9 Dec 2015 5 Feb 20163 Nov 2016

CPD HOURS: 6

11 Mar 2016 7 Oct 2016

33 Call us on 0844 873 2121

VAT in Europe - A Guide to Member States VAT SystemsSPEAKER: GWEN RYDER

OBJECTIVES

This course is centred on the core EU VAT

importantly, also gives an insight into local practice within the member states. An outline of the rules in each member state is covered under the course content headings.

CONTENT

Overview Content and scope of Directive

Territorial application of the tax A common VAT system What is subject to VAT and what is not National derogations

The charge to VAT - what gives rise to a VAT liability or obligation in another member state?

Taxable persons and economic activity Place of supply of goods and services and

deemed supplies Acquisitions and deemed acquisitions Distance sales and trading via the internet

Rates of VAT in other member states Standard, reduced and ‘parking’ rates Exempt supplies and partial exemption

requirements Exemptions with credit

VAT registration Turnover limits

exemptions for non-resident entrepreneurs Fiscal representatives VAT groups -a possibility or a requirement?

Compliance

VAT invoicing requirements Right to deduct Mutual recovery Recovering VAT in other member states

under the EC Eighth Directive

WHO SHOULD ATTEND

This course is intended for those who need an in-depth knowledge of how VAT works across the European Union as a whole and the differences between the member states.

VAT for Accounts Payable StaffSPEAKER: TIM BUSS

OBJECTIVES

Recovering input tax incorrectly can be costly. Over recovery is penalised by HMRC. Under

transaction or project. There are a number of factors to be considered when recovering input tax such as whether you hold the correct evidence and whether VAT is actually chargeable. In addition, some input tax is irrecoverable by law. There are special rules concerning services received from overseas suppliers. The aim of this course is to guide delegates through the complex VAT rules and to enable delegates to make decisions regarding input tax recovery. At the end of the course delegates will be able to review typical invoices and state whether or not VAT can be recovered.

CONTENT

What VAT is chargeable on Evidence needed to recover VAT When VAT can be claimed VAT which is never reclaimable Services from overseas and the reverse

charge

entertaining and staff costs Effect of partial exemption Changes in HMRC practice and policy

WHO SHOULD ATTEND

Staff employed in the accounting teams of large, medium and small enterprises who are responsible for checking and posting

responsible for advising on or auditing purchase records.

VAT for Accounts ReceivableSPEAKER: TIM BUSS

OBJECTIVES

VAT is a deceptively complex tax which has its own peculiar rules and logic. Staff responsible for raising or posting sales invoices need detailed knowledge of the basic principles of VAT. Getting the liability or timing of a transaction wrong can be costly in terms

transaction. The aim of this course is to guide delegates through a series of topics and for them to gain an understanding of how VAT works as regards sales issues and the VAT accounting procedures involved. In addition to covering the general points there will be

individual delegates’ circumstances to be addressed.

CONTENT

When VAT must be charged including VAT liability and non-VATable income

When VAT must be accounted for - tax point rules

How much VAT is payable - value rules Exports and EU sales Invoicing procedures Land and property issues Mixed supplies

organisations VAT accounting schemes

WHO SHOULD ATTEND

Anyone working in the sales accounting teams of large, medium and small enterprises who require a basic knowledge and overview of VAT. Staff working in accounting teams responsible for advising on or auditing sales accounts.

CPD HOURS: 623 Nov 2015 2 Feb 201611 Apr 2016 14 Jun 20166 Sep 2016 17 Oct 20165 Dec 2016

CPD HOURS: 6

24 Nov 2015 15 Jun 201618 Oct 2016

CPD HOURS: 6

16 Feb 2016 20 Jun 201629 Nov 2016


VAT in InsuranceSPEAKER: GWEN RYDER

OBJECTIVES

This course covers those aspects of VAT

emphasis on avoiding pitfalls and mitigation techniques with reference to decided cases.

CONTENT

How VAT affects insurance transactions A review of the key issues Basic compliance issues Basic VAT planning

The exemption for insurance transactions UK insurance premiums and commissions

Lloyds Transactions which are not exempt Intermediaries The problems of outsourcing Investment and other income

International services Exempt premiums “Outside the scope” premiums The effects on VAT recovery Intermediaries and the ‘look through’ Imports and exports of goods The “reverse charge” - pitfalls and planning Intra EU goods Branch and subsidiary issues

The basic principles Direct attribution Special methods for insurers and

intermediaries

Dealings with HMRC

Planning points Risk areas and golden rules The new penalty regime and how to

avoid it

WHO SHOULD ATTEND

This course is suitable for those who have VAT experience, but are new to the sector. This course will give a sound grounding in both compliance and planning matters.

VAT in RetailSPEAKER: GWEN RYDER

OBJECTIVES

A retailer is any business that deals mainly with members of the general public, and which is not normally in a position to issue a full VAT invoice. Retailers have many, and specialised VAT issues to address. This course gives detailed guidance on the numerous VAT factors that affect retailers and aims to provide a thorough grounding on the subject. A knowledge of basic VAT is assumed.

CONTENT Retail schemes

Summary of the retail schemes Choosing a retail scheme Mixtures of schemes and separate accounting by different parts of the business

Changing and ceasing to use a scheme Gross takings Special transactions In depth detail and working of all the schemes

Credit transactions, card handling fees The retail export scheme Discounts, part exchange, and deposits Dealing with vouchers-all varieties Theft of goods and cash Dealing with non-retail supplies Exports and distance sales, including over

the internet Exempt supplies and partial exemption Recovering VAT on costs Completing the VAT return and common

errors

WHO SHOULD ATTEND

Anyone in the retail sector who is responsible for correct VAT compliance and VAT reporting.

VAT in the Leisure IndustrySPEAKER: TIM BUSS

OBJECTIVES

Getting VAT wrong whether it be VAT chargeable or VAT recoverable can be expensive. Not charging or recovering enough

becoming a cost to the business. HMRC have become aggressive in dealing with anomalies such as holiday accommodation and catering (the “Cornish pasty tax” controversy being one example). The leisure industry is a complex area for VAT and there have been

making members clubs, and changes in the taxation of gaming machine takings. The aim of this course is to guide delegates through a series of topics relating to all areas of the leisure industry although the course will be tailored to meet the needs of the delegates. The delegates will by the end of the course have knowledge of the VAT accounting requirements, HMRC practice and recent cases to enable them to avoid pitfalls and recognise opportunities.

CONTENT

Basic VAT principles Hotels and holiday accommodation

Supply of take away food Issues for clubs and associations Tour operators margin scheme Retail schemes Key VAT cases in the courts and tribunals Changes in HMRC practice

WHO SHOULD ATTEND

Anyone who is working in or advising the leisure industry and who need to gain, update or improve knowledge of VAT matters.

CPD HOURS: 6

1 Mar 2016 20 Oct 2016

CPD HOURS: 6

27 Nov 2015 21 Jan 201611 Jul 2016

CPD HOURS: 6

26 Nov 2015 16 Jun 20166 Dec 2016

Call us on 0844 873 2121

VAT on Land and Development for the Not-for-


OBJECTIVES

The course is designed to unravel the complexities of VAT as it applies to land and

organisations. As transactions usually involve large sums and VAT recovery is often

crucial for all key staff, especially those

end of the course, participants will understand how VAT applies to most typical land and property transactions involving

unusual ones. They will also have an appreciation of some of the strategies that can be used to effect VAT savings.

CONTENT

‘relevant residential purpose’, ‘relevant charitable purpose’ and ‘option to tax’

The VAT treatment of typical schemes and

organisations The impact of land and property

transactions on VAT recovery, including interaction with partial exemption

VAT planning strategies including the ‘golden brick’ scheme and development companies

Land and property transactions subject to the capital goods scheme

WHO SHOULD ATTEND

organisations, whether or not they have responsibility for completing VAT returns, development staff who often have to make

and those who work with or advise not-

VAT Part 1 - An Introduction to UK VATSPEAKER: GWEN RYDER

OBJECTIVES

This course covers the basics of VAT and key rules applicable to all businesses. It is designed to offer participants a thorough understanding of how VAT works, the registration process and how and when to complete VAT returns. The course forms a good foundation for

CONTENT

How VAT works The theory of VAT Inputs and outputs Taxable supplies Rates of tax - zero rates, exemptions and

outside the scope transactions Business and non-business income

VAT registration Supply What is a supply of goods or services? An introduction to “deemed” supplies Hire purchase and conditional sale

agreements Second hand goods The VAT fuel scale charge

Time of supply When VAT becomes due to HMRC Deposits and continuous supplies

Input tax When VAT can be recovered Evidence required The effect of making exempt or non-

business supplies Non-recoverable input tax Recovering VAT on staff expenses

Records and accounts Requirements of a VAT invoice Currency invoices Retailers’ invoices and pro formas Credit and debit notes

VAT returns How to complete them properly and avoid

penalties Annual, cash, and flat rate accounting

schemes How to disclose errors to HMRC Penalties and interest charges for errors

WHO SHOULD ATTEND

Those needing a thorough grounding on the basics of VAT.

VAT on Land Property and ConstructionSPEAKER: GWEN RYDER

OBJECTIVES

This course provides a sound understanding of the VAT rules in this complex area. A good basic knowledge of VAT is assumed.

CONTENT

Construction New commercial buildings, residential,

relevant residential and charitable buildings

VAT traps that prevent zero rating

Building contracts, tax points and payments

Anti-avoidance measures

Conversions and refurbishment Zero-rated conversions Protected buildings and approved

alterations The 5% VAT rate and what it applies to

Land and property supplies New commercial, residential, relevant

residential and relevant charitable buildings

Licences to occupy land Exclusions from exemption Virtual assignments

The VAT option to tax What it covers and how to avoid mistakes Automatic and permission options and

how to apply to HMRC Disapplication of the option to tax, and

anti-avoidance measures

Supplies between landlords and tenants Rent free periods, dilapidations, reverse

premiums, assignments and inducements

The VAT capital goods scheme Transfers of a going concern VAT planning

The impact of the Halifax decision

WHO SHOULD ATTEND

This course is for all ranges of businesses and organisations (especially those that are partially exempt) involved directly and indirectly with land and property services and transactions.

CPD HOURS: 3

17 Nov 2015 (pm) 8 Apr 2016 (pm)21 Nov 2016 (pm)

CPD HOURS: 6

8 Dec 2015 25 Apr 20161 Jul 2016 25 Oct 2016

CPD HOURS: 610 Nov 2015 26 Jan 201616 Mar 2016 17 May 20164 Jul 2016 27 Sep 201622 Nov 2016

HALFDAY


VAT Update and Problem AreasSPEAKER: GWEN RYDER

OBJECTIVES

VAT is a tax where it is all too easy to get things wrong. Working as it does according to its own rules – quite different to those applying to other taxes – it is an area where an experienced navigator can be especially helpful in demonstrating how to negotiate the

delegates on all the main changes in VAT over the past year and to discuss a series of topics of current interest, which, in the presenter’s experience give rise to the costliest misunderstandings.

CONTENT

Key VAT cases in the courts and tribunals Any impending changes and their possible

impact A selection of topical areas of interest

WHO SHOULD ATTEND

Anyone who needs to keep their VAT knowledge up to date.

CPD HOURS: 3

28 Jan 2016 (am) 12 Apr 2016 (pm)18 Jul 2016 (am) 26 Oct 2016 (pm)

CPD HOURS: 6

22 Feb 2016 10 Jun 201615 Nov 2016

CPD HOURS: 611 Nov 2015 27 Jan 201617 Mar 2016 18 May 20165 Jul 2016 28 Sep 201623 Nov 2016

VAT Part 2 - Complex Aspects and New DevelopmentsSPEAKER: GWEN RYDER

OBJECTIVES

This course covers the more complex aspects of VAT, highlighting problems and recent developments. It assumes, as prior knowledge, topics covered on An Introduction to UK VAT with which it can be combined to form a two-day programme.

CONTENT

VAT legislation and appeals Sources of law and information The VAT and duties appeal system

Supply, consideration and valuation Place of supply of goods Single or multiple supply? Barter transaction and consideration in

kind Gifts of goods

Awards and rewards

Loans of assets Goods or services used for a private or

non-business purposes

Introduction to international services The possibilities for relief from standard

rate VAT General Rule services (B2B and B2C) Other place of supply rules Imported services and the Reverse Charge

VAT traps in commercial property transactions

Standard rated and exempt supplies of land and property

The VAT option to tax and disapplication The VAT capital goods scheme

An introduction to partial exemption The key principles The basis of direct attribution “Residual input tax” The de minimis limit Standard and special methods and the “over-rides”

WHO SHOULD ATTEND

Those wanting to learn about the more complex areas of VAT and recent changes as they occur in all of the above areas.

VAT Planning and PitfallsSPEAKER: GWEN RYDER

OBJECTIVES

VAT mistakes are costly for a business and penalties for errors add to the cost. This course covers a very wide range of VAT subjects and examines the availability for planning and common areas where errors occur.

CONTENT

VAT liability (including recent and impending changes) - exempt, reduced, zero rated and outside the scope Registration, deregistration and VAT groups Transfers of going concerns

Conditions for VAT free treatment Key points to include in contracts

Partial exemption Taxable and exempt supplies Things not to forget Special methods and overrides

The VAT option to tax How to get it right Effect on existing leases Disapplications and anti-avoidance

measures

The VAT Capital Goods Scheme Exports - strict conditions for zero rating Intra-EU trade in goods

Conditions for zero rating sales Triangulation How to avoid having to register for VAT in

another Member State

VAT schemes and what goes wrong Second hand margin scheme Flat rate Cash accounting

International services Conditions for not charging VAT The reverse charge

Input tax Holding correct evidence “Blocked” input tax Difference in staff and business

entertainment

VAT returns Correct completion and common errors How to disclose errors Penalties and how to avoid them

WHO SHOULD ATTEND

Anyone responsible for correct VAT management and planning in their business.

HALFDAY

NEWCOURSE

NEWCOURSE

37 Call us on 0844 873 2121

Advanced Strategic Management

OBJECTIVES

This course is designed to provide delegates with knowledge of strategic management that will sharpen their analytical skills and leadership effectiveness, and that will enable them better to participate in the strategic development of their organisation.

CONTENT

Strategy Assessing external and internal capabilities Blue v Red Ocean Strategy Team and organisation perspectives on

strategic choice From strategy to implementation The Strategy Hierarchy

Strategic Management Skills Attributes of strategic leaders – the

archetypes Self-analysis

Identifying disruptive competition

Competitive positioning Leading others through the strategic

process

Managing the Culture

and the cultural web The leaders role in establishing the culture Impact of culture on strategy roll out Overcoming resistance to change

WHO SHOULD ATTEND

Managers, team leaders and supervisors taking on additional strategic leadership responsibilities, along with middle managers wanting to contribute to strategic development and execution in their organisation.

CPD HOURS: 6

19 Apr 2016 8 Nov 2016

Business Operations

Advanced Strategic Management 37

Anti-Money Laundering and Counter-Terrorist Financing 38

Auditing IT Systems 38




Company Secretary’s Role Part 1 - Essential Tasks 39

Company Secretary’s Role Part 2 - Developing Responsibilities 40

Corporate Governance Essentials - A Practical Guide to Improve Performance 40

Effective Business Writing and Reporting 40

Effective Risk Management - How Modern Techniques Can Add Value to your Business 41

Fraud Prevention and Detection - How to Manage the Risks 41

Boosting Workshop 41

Internal Audit Fundamentals Part 1 - The Essentials 42

Internal Audit Fundamentals Part 2 - Controls, Governance and Assurance 42

Internal Audit Fundamentals Part 3 - Risk, Value for Money and Operational Audit 42


Managing Across Cultures 43

Planning for Growth - A Business Strategy Workshop 43

Practical Business Ethics - How to Manage Behaviour and Protect Reputation 44

Project Management - An Introduction for Non-Project Managers 44

Responsibilities of Directors 44

The Board Agenda - What Directors Need to Know 45

The Role and Responsibilities of Non-Executive Directors 45

Update for Company Secretaries 45

NEWCOURSE


Anti-Money Laundering and Counter-Terrorist FinancingSPEAKER: STEVE GILES

OBJECTIVES

This course provides an essential up-to-date overview and refresher, including a review of the new international standards and the upcoming EU 4th Directive. It combines a review of the key laws, regulations and guidance notes with an analysis of the risks and an understanding of the controls and

end of the course delegates will be aware of the threats to businesses and individuals posed by organised crime and terrorists and how to take a “risk-based approach” to manage them.

CONTENT What money laundering is and how it

happens The terrorist dimension – Type 1 and Type

Comprehensive review of the relevant laws and regulations in the UK, the international standards and the role of law enforcement

concept and the four key components of

and geography

customer due diligence procedures, transaction monitoring and reporting suspicious transactions

Tone at the top, the role of the MLRO, training and culture

WHO SHOULD ATTEND

deputies, staff handling cash and dealing with

internal auditors and other professionals.

Auditing IT Systems

OBJECTIVES

Computerised systems add great value to an organisation when they operate correctly, but

and reputational consequences when they go wrong. The immediacy of the impact leaves little time for the organisation to rectify the problem before it enters the public domain. It is better to identify potential problems before

good governance and management structures and a wide understanding of both

and effectiveness of business operations.

CONTENT IT Governance - a structure of relationships

and processes to direct and control the IT function in order to achieve the enterprise’s goals by sustaining and extending the enterprise’s strategies and objectives.

introduce the key ISO standards (38500, 27000, 20000), together with Control Objectives for IT (CobiT) and the IT Infrastructure Library (ITIL).

System acquisition and implementation - the challenges of auditing developments, key risk areas and the link between functionality, time, cost, quality and maintenance.

Application systems - this session will evaluate the challenges provide by stand-alone systems, batch systems, networked systems, web-based systems and cloud computing.

Change management - a comparison between what change management should theoretically provide and what happens in practice.

User support - the support desk, whether internally managed, or outsourced to a third-party is crucial to the delivery of IT services. The crucial aspect is the response levels agreed with, or imposed

they be agreed, or imposed on the

WHO SHOULD ATTEND

This two day workshop will be useful to anyone involved in the development, operation, or assurance of IT systems.

Capital Investment AppraisalSPEAKER: SUE TURNER

OBJECTIVES

Capital Investment Appraisal develops an understanding of the snowballing effect of the project appraisal process and its pitfalls. It enables the user to understand how to evaluate opportunities using discounted cash flow techniques, perform risk and sensitivity analysis and present well-structured capital proposals.

CONTENT Discounted cash flow calculations Risk and sensitivity analysis Preparing capital proposals Importance of post investment audit

WHO SHOULD ATTEND

All those with responsibility for capital proposals with little formal experience or those requiring a refresher on discounted cash flow techniques, evaluation and the practical side of the capital investment appraisal process.

CPD HOURS: 6

19 Nov 2015 17 Mar 201628 Jun 2016 13 Oct 2016

CPD HOURS: 12

1 - 2 Dec 2015

TWODAYS

NEWCOURSE

CPD HOURS: 6

29 Apr 2016 21 Oct 2016

39 Call us on 0844 873 2121

Company Financial Structure and StrategySPEAKER: FELIX KAUFMANN

OBJECTIVES

This course will illustrate how corporate

the cost of capital and the return generated for investors. The analysis will cover the

stages of a company’s lifecycle and introduce

determine optimal capital structure, such as Modigliani and Miller’s propositions 1 and 2. The learning will be supported by examples using a real company. Different funding strategies are then reviewed and assessed from a credit perspective, including conflicts of interest between lenders and shareholders. Other aspects of credit analysis are introduced such as the interactions between the risks stemming from a company’s operations (business risk) and the risk related

CONTENT

hybrid instruments) Leverage and investor returns (return on

equity vs return on capital) Management considerations when

determining funding

structure propositions 1 and 2

company life cycle, pecking order theory Key credit analysis concepts from a

Credit risk mitigation techniques for lenders

WHO SHOULD ATTEND

or shareholder value perspective.

Company Restructuring for Mergers and Acquisitions

OBJECTIVES

Corporate restructuring is often divided into

operational restructuring. This course provides goals which will assist in avoiding

and implementing a decisive programme of

session on restructuring strategy planning will help stabilise the business and improve

help delegates understand the commercial

the business, if required.

CONTENT

Introduction to restructuring Introduction to restructuring and the

restructuring framework Proactive, defensive and “distress”

planning Restructuring parties

Why and how companies really restructure Timing, coordination and implementation

today Deciding what to keep and divest Strategic partner or merger

Valuation in restructuring Valuation and approach

Asset-based methods

Leverage

cons Establishing required rates of return Adjusting the costs of debt and equity Leveraged buy out (LBO) Calculating your capacity for debt

WHO SHOULD ATTEND

The course is suitable for all those with an interest in corporate restructuring, including

accountants, lenders and investors, commercial and investment bankers, securities analysts, private equity specialists, asset managers and, of course, mergers and acquisitions specialists.

CPD HOURS: 6

17 Nov 2015 17 Feb 201622 Jun 2016 28 Sep 20169 Nov 2016

NEWCOURSE

Company Secretary’s Role Part 1 - Essential TasksSPEAKER: ANDY HAMER

OBJECTIVES

The Company Secretary shares responsibility with the Directors for ensuring compliance with many aspects of company law. This course focuses on those responsibilities so that you can keep yourself legal and no longer need to worry that you might be missing something. The course will

Enable you to recognise your responsibilities as the Company Secretary and when something needs to be done

materials to decide what needs to be done

and Where appropriate, do it yourself.

CONTENT

The course content will address matters that the Company Secretary needs to deal with on a day-to-day basis, namely

Statutory records and registers

Execution of documents Company identity Board meetings and minutes Articles of association

WHO SHOULD ATTEND

The course is designed mainly for newly appointed Company Secretaries (including deputies and assistants), although people

Company deals with other core

duties of the company secretary relating to shares, share capital changes, group structures, matters for which shareholder approval is required and how it can be obtained, accounts and auditors, and getting rid of unwanted companies. It also covers the duties of directors in order to help you keep your directors legal. Although we would encourage delegates to attend Parts 1 and 2,

who want an overview of the role. If you choose to attend both parts, you can attend on successive days or leave a gap between attending each part. Attendance on both parts can be booked separately.

CPD HOURS: 6

11 Dec 2015 7 Apr 20168 Dec 2016

CPD HOURS: 6

18 Mar 2016 16 Sep 2016


Corporate Governance Essentials - A Practical Guide to Improve PerformanceSPEAKER: STEVE GILES

OBJECTIVES

What happens at the top of your business and how well your business is run will be crucial to your long-term success no matter whether you are in the private or public sector.

It gives delegates an up-to-date overview of best practice corporate governance, primarily from the UK perspective but also looking briefly at other governance regimes around

good governance, as well as gaining a better understanding of the roles, responsibilities and dynamics of the boardroom.

CONTENT Corporate governance fundamentals –

The key aspects of corporate governance in the UK, with reference to the updated UK Code of Corporate Governance in 2014

Directors’ duties, leadership and creating an ethical business culture

How to create an effective and talented Board

Nominations, Remuneration and Audit Analysis of governance hot topics

including diversity, directors’ pay, board evaluation and the independence of the audit function

WHO SHOULD ATTEND

Existing and prospective directors, both executives and non-executives, senior managers and those looking for a board-level appointment, company secretaries, members of the senior management teams in the public sector, internal auditors; in-house

directors and managers of companies seeking a listing in the UK and executive search consultants.

Effective Business Writing and Reporting

OBJECTIVES

This participative course introduces key principles of effective business writing through a range of real life examples and practical activities. Participants will have the opportunity to apply the key principles learnt in a range of practical exercises. Participants

Identify the features of effective business writing and incorporate them into their own correspondence and reports

Write clearly and concisely so as to avoid ambiguity and retain the reader’s attention

Avoid common obstructions to effective written communications, such as poor sentence or paragraph construction

Write in an appropriate tone, depending on the purpose and readership of the written communication

Present information in a visually appealing and easy to assimilate way

CONTENT Successful business writing The importance of planning Guidelines for clear and concise writing Eliminating waffle from reports Writing effective introductions The importance of conclusions Making recommendations in reports The importance of editing A practical checklist for reviewing written

communications

WHO SHOULD ATTEND

Anyone with an interest in or responsible for writing reports, letters and other correspondence, or involved in preparing and producing publications for both internal and external customers and other third parties.

CPD HOURS: 6

18 Nov 2015 18 Feb 201623 Jun 2016 29 Sep 201610 Nov 2016

CPD HOURS: 6

24 Feb 2016 8 Jul 201614 Nov 2016

CPD HOURS: 6

14 Mar 2016 12 Sep 2016

Company Secretary’s Role Part 2 - Developing ResponsibilitiesSPEAKER: ANDY HAMER

OBJECTIVES

The Company Secretary shares responsibility with the Directors for ensuring compliance with various aspects of company law. This course continues to focus on those responsibilities, together with other functions that directors expect the Secretary to perform, including advising them on their own responsibilities. The overriding objective of the course is to help keep companies and directors legal. The course sets out to achieve

Enabling delegates to recognise when

capacity of a Company Secretary

to decide what needs to be done Enabling attendees to advise the directors

on their own responsibilities.

CONTENT

The course will deal with matters that most Company Secretaries needs to deal with on a day-to-day basis, namely

Shares and share capital Group structures Accounts and audit Members’ decisions Directors’ duties Getting rid of unwanted companies

WHO SHOULD ATTEND

It is recommended that delegates attend both Parts 1 and 2 as part of a two-day programme. However, it is not necessary to do so. Attendance on both parts can be booked separately. If you opt to attend both parts, you can choose to attend on successive days or leave a gap between each part. deals with the core duties of the company secretary. This is the second part of a two-day programme designed for newly appointed company secretaries and their assistants from either public or private companies (whether limited by guarantee or limited by shares) and may also be suitable as a refresher for more experienced company secretarial staff. It should be noted that the session on shares and share capital will not necessarily be relevant to staff from a company limited by guarantee.

41 Call us on 0844 873 2121

Fraud Prevention and Detection - How to Manage the RisksSPEAKER: STEVE GILES

OBJECTIVES

Delegates will learn about the various types of fraud and the modern threat landscape, including the new cyber threats, together with

They will also understand the most effective controls to prevent fraud, together with the

highly interactive throughout, with practical tips, case studies and lessons learned from a review of recent cases.

CONTENT The modern fraud risk management

framework

typologies Responsibilities and motives for fraud – the Fraud Triangle, who commits fraud and why

The most effective anti-fraud prevention controls discussed and analysed

Red flags and the forensic approach, with key detective techniques – hotlines, data mining and fraud auditing

Headline cases and practical examples

WHO SHOULD ATTEND

professionals, internal auditors, compliance

for implementing anti-fraud and corruption programmes in their organisations.

Improving your Personal Performance - An

WorkshopSPEAKER: GILL BOLTON

OBJECTIVES

This workshop gives you time to reflect on how you manage yourself and the extent to which you have got your work-life balance

Understanding yourself and what motivates you

Being assertive and learning to say no Understanding stress – some techniques

for making it a positive influencer Self-management – not time management Moving towards achieving a better

work-life balance

CONTENT

Introduction and expectations

Understanding yourself and what motivates you

Verbal and non-verbal behaviours Understanding the impact that your

behaviour has on others Stepping outside oneself

Being assertive and learning to say no Balancing work priorities Managing people assertively – customers,

colleagues and the boss! Prioritising your work

Understanding stress and making it positive

Understanding stress can be positive Taking control of stress

Self-management - not time management Urgent vs important tasks Where does your day go - eliminating

timewasters from your day Ways to improve your self-management

Achieving a better life balance The wheel of personal performance

Tools and techniques to help you achieve a more appropriate work-life balance

Action planning

WHO SHOULD ATTEND

Anyone who wants to improve their work-life

CPD HOURS: 6

11 Feb 2016 13 May 201627 Sep 2016

CPD HOURS: 6

16 Mar 2016 22 Jun 20167 Sep 2016

CPD HOURS: 6

19 May 2016 19 Oct 2016

Effective Risk Management - How Modern Techniques Can Add Value to your BusinessSPEAKER: STEVE GILES

OBJECTIVES

Effective risk management is essential for success in all business sectors today. This interactive course shows delegates how any organisation is capable of achieving this by

It provides practical advice on the essentials of the process (how to identify, assess, control and report on risk) and looks at modern risk models such as COSO from the private sector and the Orange Book from the public sector. The course takes delegates through the techniques of the modern risk-management toolkit – risk registers, incident reporting, databases and key risk indicators – and shows how these are used to add value.

CONTENT Risk management principles – what risk

means, how it is measured, risk appetite and the linkage between risk and controls

21st Century business risks, including “Black Swans” and hidden risks

cycle; “4Ts” approach

Turnbull, COSO, Three Lines of Defence, the Orange Book

Techniques to manage and mitigate risk The modern risk management toolbox

WHO SHOULD ATTEND

professionals, internal auditors and

up-to-date refresher on risk management techniques managers in both the private and public sector with responsibility for managing risk and anyone looking to become a risk management champion in their business.

HOTTOPIC


Internal Audit Fundamentals Part 1 - The EssentialsSPEAKER: STEVE GILES

OBJECTIVES

This is day one of a modular three-day programme. We recommend attending all three days, but each day is self-contained and

explore the background and theory to internal auditing and then show you how to plan and conduct an audit in practice.

CONTENT How to explain the purpose of internal

audit - what it is and what it is not How to establish your authority to conduct

audits What to do during the planning stage How to gather evidence, using all available

testing methodologies How to write an effective audit report How to follow up afterwards

WHO SHOULD ATTEND

People starting out as internal auditors.

auditors requiring either an insight into effective audit methodologies or a refresher. The course covers both public and private sectors.

Internal Audit Fundamentals Part 2 - Controls, Governance and AssuranceSPEAKER: STEVE GILES

OBJECTIVES

This is day two of a modular three-day programme. We recommend attending all three days, but each day is self-contained and can be taken separately. Boards look to internal auditors for assurance that their systems, controls and procedures are effective. On this second day, we focus on both the theory and the practice of internal

value to governance practices by their work in the areas of fraud and business ethics.

CONTENT

governance, internal controls, fraud and ethics

How to understand the wider governance structure, and your role within it (including review of the UK Corporate Governance Code and other governance)

What the COSO Integrated Controls Framework is all about

How to combat fraud How to encourage an ethical environment

that brings your organisation’s values to life

How to communicate with your Board

WHO SHOULD ATTEND



Internal Audit Fundamentals Part 3 - Risk, Value for Money and Operational AuditSPEAKER: STEVE GILES

OBJECTIVES

This is the third day of a modular three-day programme. We recommend attending all three days, but each day is self-contained and can be taken separately. On this third day, we look at ways to maximise the impact you bring to your organisation. First we cover the key area of risk and show how auditors should prioritise their work by using a risk-based approach. Then we will explore operational auditing and two demanding audit

chain. We close with a consideration of how

and your organisation.

CONTENT

manage it How to assess, manage, monitor and

mitigate risks How to prioritise audit work using a

risk-based approach How to audit value-for-money How to audit your supply chain How to operate as a valued consultant

WHO SHOULD ATTEND



CPD HOURS: 6

13 Jan 2016 12 Apr 201621 Sep 2016

CPD HOURS: 6

14 Jan 2016 13 Apr 201622 Sep 2016

CPD HOURS: 6

15 Jan 2016 14 Apr 201623 Sep 2016

43 Call us on 0844 873 2121

Managing Across CulturesSPEAKER: EUGENE O’CONNELL

OBJECTIVES

Cultural Awareness is more than just a management phrase. It goes to the heart of our ability to become aware of our cultural values, beliefs and perceptions. This course will explore effective practical strategies and everyday tips to help the manager far from home or their comfort zone not only to survive but also to thrive and enjoy the experience. The speaker will work with you to create scenarios that reflect the issues faced by the participants; appropriate situations generate active engagement.

CONTENT

Introduction to cultural awareness What is culture and how it can impact

international working Key cultural drivers and attitudes Developing cultural awareness Cross-cultural communication

Understanding different perspectives Understanding cultural conditioning and

value systems High context vs. low context cultures Managing expectations and diversity

The four responses to cultural difference Helping managers overcome cultural misunderstandings

Recognition, analysis, actions and review

Managing vrtual or remote teams Management style Values, attitudes and expectations within

the virtual team Key stages in virtual team building Building trust and motivation Communication

Teaching methods will be a combination of mini-lectures, group activities, discussion topics and case studies.

WHO SHOULD ATTEND

Anyone who has to work with colleagues or customers from differing cultures, whether internal or overseas. You can work with an outsourcing partner or in a service supply environment.

Planning for Growth - A Business Strategy WorkshopSPEAKER: EUGENE O’CONNELL

OBJECTIVES

The workshop will provide an insight into the rationale behind long-term planning and highlight key issues relating to the planning process and implementation thereof.

CONTENT

Introduction to strategy What is strategy, and creation vs.

execution Why do plans fail?

Why strategists plan?

Environmental analysis Internal strengths and weaknesses Scenario planning

Considering strategic options Organic vs. acquisitive growth strategies Re-positioning strategies

Formulating a strategic plan Vision and mission, objectives and goals How Project management can help A balanced scorecard approach

Implementing the plan Aligning the organisation with the strategy Resistance to change Communicating the vision Addressing cultural issues Implementation at operational level Recruitment and retention strategies Identifying markets and marketing

strategies

Monitoring the plan Review procedures

WHO SHOULD ATTEND

Any manager, regardless of function, who has not previously received training in strategic management. A basic understanding of

not essential.

CPD HOURS: 6

29 Feb 2016 21 Oct 2016

CPD HOURS: 12

1 - 2 Mar 2016 2 - 3 Nov 2016

TWODAYS

NEWCOURSE

Making the Most of Management InformationSPEAKER: SUE TURNER

OBJECTIVES

This course aims to minimise the cost and time spent by corporations on churning out reams of meaningless data and spreadsheets. It focuses on creating useful management information and presenting that information with clarity. On completion of the course participants will be better placed to ensure meaningful information flows throughout their organisation. Information which will be analysed and engaged with, will act as an early warning system, highlight key issues and aid decision making.

CONTENT Ensuring the right data is captured The display of quantitative information What works, what doesn’t work and why Designing graphs and tables for effective

communication

information, applying the content of the programme to determine how to communicate your message clearly and effectively.

WHO SHOULD ATTEND

The course is of particular interest to those who create, receive and analyse management information.

CPD HOURS: 6

21 Apr 2016 13 Oct 2016


Practical Business Ethics - How to Manage Behaviour and Protect ReputationSPEAKER: STEVE GILES

OBJECTIVES

Reputation is crucial to business success. We have all seen from the many scandals of recent times that the reputation of an organisation can be tarnished very quickly through the actions of its managers and

to become ethical leaders and provides advice on how they can match the behaviour of their people with the values of their

for managing business ethics, examines the critical areas of conduct risk, conflicts of

provides a focus session on the adequate procedures that organisations have adopted in response to the requirements of the Bribery

modern ethical toolbox to embed good practice throughout their organisations. This is a practical and highly interactive course, using case studies and ethical dilemma exercises to stimulate discussion and debate.

CONTENT

Business ethics overview The modern business ethics toolkit What is meant by conduct risk and how to

manage it Compliance in action – the Bribery Act

2010 and examples of how organisations have implemented adequate procedures

The governance dimension – creating tone at the top and a positive culture

Review of recent corporate scandals and failures, together with the lessons learned

WHO SHOULD ATTEND

operations and support functions, internal

HR managers and other business professionals.

Project Management - An Introduction for Non-Project ManagersSPEAKER: EUGENE O’CONNELL

OBJECTIVES

Effective project techniques help you reduce spend, beat deadlines and plan for problems before they occur. This course will teach delegates project management methodologies that will help them successfully to manage projects, including skills in implementation, costing, management, conflict and control. Templates and techniques will help delegates create or run a project, whatever its size.

CONTENT

Understanding the requirements of a project, including phase separation

Organising projects The manager role Risk management Creating stakeholder engagement

Managing the baseline Detailed planning Breaking down the work structure Creating project activity tables Critical activities Scheduling tasks People and non-people resources

Cost, estimates and budgeting

Managing change

Measurement and control Keeping accurate records Effective forecasting

Closing the project

Teaching methods will be a combination of mini-lectures, group activities, discussion topics and case studies.

WHO SHOULD ATTEND

This course is designed for those whose current role requires them to take on some part of managing projects and are looking to manage them more successfully. It is suitable for individuals who are involved in the management, planning or implementation of a project.

Responsibilities of Directors

OBJECTIVES

If you are a ‘Company Director’ or have the title of Director within an organisation, this seminar will bring clarity to the roles and responsibilities of the position, focusing on the company and the public appointment and

CONTENT Different types of director

the Company? Duties, legal responsibilities and

governance

Introduction and understanding accounting concepts, including the Companies Act and Accounting Standards

Companies Act Board Meetings and duties Information that must be made available Appointment and termination Conflicts of interest and third party

Responsibilities re. the Bribery Act Company Secretary and Directors

Articles of Association - construction and importance

Disclosures and the consequences of failing to notify

Insolvency obligations Rights of shareholders

WHO SHOULD ATTEND

Directors, or those hoping to move into directorship or executive management. The course will also be suitable for directors who want a refresher in company day-to-day

CPD HOURS: 6

8 Dec 2015 23 Feb 201613 Jun 2016 30 Nov 2016

CPD HOURS: 12

14 - 15 Apr 2016 17 - 18 Nov 2016

CPD HOURS: 6

12 Feb 2016 9 Sep 2016

TWODAYS

NEWCOURSE

NEWCOURSE

Call us on 0844 873 2121

The Board Agenda - What Directors Need to KnowSPEAKER: STEVE GILES

OBJECTIVES

Being a director is tough, combining legal duties with expectations of successful leadership - the role is very different from that of manager. This course provides a performance improvement template for experienced and new directors, as well as those aspiring to the position. It combines latest governance best practices with practical tips and advice on how best to discharge the directors’ legal and oversight duties. It is practical and interactive with examples from headline cases and real-life experience. Delegates will learn the business

will gain a better understanding of the roles, responsibilities and dynamics of the boardroom.

CONTENT Awareness of governance fundamentals Understanding the legal requirements Knowledge of best practices – the UK

Corporate Governance Code; the QCA Code for Small and Mid-Size Companies; the 7 principles of public life; the duties of trustees

Understanding the qualities of an outstanding director (and why, sometimes, good managers do not make good directors)

Creating an effective and talented board Making board committees work well

culture and values, business ethics and the protection of reputation

Implementing the key governance

effective audit process; a board evaluation process; and diversity

WHO SHOULD ATTEND

Existing and prospective directors, both executive and non-executive; trustees from private, public and voluntary sectors; executives seeking a board-level appointment; members of senior management teams in the public sector; company secretaries;

lawyers and internal auditors; HR professionals and executive search consultants; directors and managers of foreign companies seeking a listing in the UK.

CPD HOURS: 6

15 Mar 2016 12 Jul 20168 Nov 2016

CPD HOURS: 6

4 Feb 2016 21 Jun 201611 Oct 2016

CPD HOURS: 6

20 Apr 2016 14 Jul 2016

The Role and Responsibilities of Non-Executive DirectorsSPEAKER: STEVE GILES

OBJECTIVES

Regulatory and legal requirements have increased scrutiny on how well organisations in all sectors are governed. A key aspect of this is the role of non-executive directors (“NEDs”). NEDs have an increasing responsibility to bring skills and experience to the Boardroom ensuring they provide an appropriate level of stewardship and challenge in an ever-complex landscape. This practical interactive course provides essential knowledge and understanding to discharge these responsibilities. Delegates will learn the

governance and gain a better understanding of the role and responsibilities of NEDs and of the dynamics of the Boardroom.

CONTENT Corporate governance fundamentals – key

players, Board basics, meetings, committee structures and agency risk

Legal responsibilities – directors’ duties The purpose of the Board of Directors –

leadership, setting strategy, managing risk, monitoring management performance and creating an ethical business culture

of the executive, adding value and the issue of independence

The key qualities of NEDs Best corporate governance practices in

the UK (with reference to the UK Code of Corporate Governance, the QCA Corporate Governance Code for Small and Mid-Size Companies and other sources of guidance)

Teamwork and Board dynamics Analysis of governance hot topics

evaluation and the independence of the audit function

WHO SHOULD ATTEND

Executives and experienced professionals who are looking at becoming NEDs, existing NEDs looking to update and refresh their knowledge, company secretaries, members of senior management teams in the public sector, internal auditors, in-house lawyers, HR

managers of companies seeking a listing in the UK and executive search consultants.

Update for Company SecretariesSPEAKER: ANDY HAMER

OBJECTIVES

This course provides an essential update for company secretaries about changes that have occurred within the last year and changes that are likely to happen in the foreseeable future.

CONTENT

set to be introduced by the Small Business, Enterprise and Employment Act 2015 and the

Abolition of corporate directors Replacement of the Annual Return with a

New requirement for companies to obtain

and disclose it to Companies House Abolition of bearer shares Changes to the procedures for notifying

director and secretary appointments at Companies House

Possibility for private companies to have their statutory registers kept by Companies House

Changes to the procedures for effecting a Change of auditors

Changes to various insolvency procedures

Address any major changes that have occurred (or are likely to occur) to the Listing Rules, AIM Rules, Takeover Code and the main corporate governance codes

Highlight important recent court decisions Highlight changes to best practice

guidance issued by bodies such as the Investment Association and the Institute of Chartered Secretaries and Administrators

WHO SHOULD ATTEND

The course is suitable for anybody who performs a company secretarial function in any UK company, whether public or private, quoted or unquoted, limited by shares or limited by guarantee. However, not all subjects covered will be relevant to every company.

NEWCOURSE

NEWCOURSE


CPD HOURS: 6

3 Mar 2016 9 Jun 20169 Dec 2016

Charities Accounts Workshop - Preparing SORP Accounts

OBJECTIVES

UK Charities must prepare their accounts in the format stipulated by law i.e. in SORP format. The course covers the main requirements of the new FRS SORP 2015 highlighting the changes to the previous SORP 2005. A comprehensive case study will be used as a practical example and illustrations throughout to demonstrate key treatments required by the SORP. Learning outcomes include obtaining a greater understanding of the contents of SORP 2015, the presentation of the trustees’ annual report,

to analyse support costs.

CONTENT Key requirements and structure of the

Financial Statement under SORP 2015 Disclosure requirements relating to the Trustees Annual report

management information needs Format of the Statement of Financial

Activities Balance sheet and Accounting policies Audit issues relating to SORP Accounts

WHO SHOULD ATTEND

Those involved in the preparation of charity

those new to charity accounts and others who may be involved in providing information for, or using charity accounts.

Charities

Charities Accounts Workshop - Preparing SORP Accounts 46

Concern and Risk Management 47

Charity Tax 47

Managing My Charity’s Finances 48


HOTTOPIC

47 Call us on 0844 873 2121

Charity Governance - Key Issues Including

Going Concern and Risk Management

OBJECTIVES

Good governance is a key issue for modern day charities. They are required to show that their organisations are well run, properly controlled by an effective governance team, and are fully accountable to stakeholders. This course will examine key legal aspects, as required under charity law and Company law where applicable with a focus on the public

manage risk and ensure that the charity is, and remains, a going concern. Reference will also be made to good practice guidelines and procedures that have been developed in the industry. The course will be relevant for board members, management, staff and others with some governance related responsibilities or interest.

CONTENT The structure of charitable organisations The governing document and the

charitable objects The role of the board and use of sub-

committees

reporting and going concern

developing and reporting on strategy

working in consortium and partnership

and guidance

WHO SHOULD ATTEND

Charity trustees, staff and volunteers of charities and others involved in the governance and management of UK registered charities.

Charity TaxSPEAKER: TONY AUSTIN

OBJECTIVES

At the end of the course participants will

Factors involved in making Gift Aid repayment claims

The main direct taxation principles pertaining to charities and fund-raising within the tax exemptions available to charities

Other tax reliefs for donations to charities which can be used to incentivise donors

The Charity Commissioner’s and HMRC views regarding trading and fundraising by charities

CONTENT

Direct taxation principles pertaining to the various types of income of charities

The direct taxation exemptions for income of charities and the anti-avoidance rules - in particular non-charitable expenditure and the tainted donation rules

How income from trading and fund-raising events by charities is taxed and how tax can be avoided in a manner acceptable to HMRC

Non Gift Aid donations to charity and the tax consequences for donor and donee

HMRC compliance for charities

WHO SHOULD ATTEND

This is an essential course for anyone

charities and those involved in any fundraising for charity including gifts, events, trading and legacies and their advisers.

Implementing FRS 102 for

EntitiesSPEAKER: ALUN MORGAN

OBJECTIVES

FRS 102 applies to medium and large businesses in the UK for accounting periods beginning or after 1 January 2015. Now is the time that most companies will be

Small companies will be forced to implement FRS 102, or a tailored version of it, for accounting periods beginning on or after 1 January 2016. This course will go through the

entities such as Charities and Housing Associations will need to implement as a result of the introduction of FRS 102.

CONTENT

The following areas of change will be looked

FRS 102 Interaction between FRS 102 and various

Statements of Recommended Practice (SORPs)

Accounting for income and grants in particular

Disclosure of related party transactions Financial Instruments and soft loans in

particular Fixed assets, including investment

properties Issues surrounding the initial

implementation of FRS 101 and the required disclosures

Accounting terminology

WHO SHOULD ATTEND

Anyone who is preparing accounts under

on the accounting mechanics of FRS 102, rather than disclosure matters.

CPD HOURS: 6

10 Mar 2016 8 Sep 2016

CPD HOURS: 6

16 May 2016 9 Nov 2016

HOTTOPIC

CPD HOURS: 6

22 Mar 16 4 Oct 2016


Managing My Charity’s Finances

OBJECTIVES

This course is designed to give trustees and those with responsibilities for charities a

information is needed to comply with

charities, under charity law and Company law where applicable. When preparing, presenting

important to know what are the legal and regulatory requirements as required by the Charities Commission and under the charities’ SORP, as well as what good practice policies

full-cost recovery, project budgets, donor

covered in this introductory session.

CONTENT

Charity Commission requirements

information

Performance Indicators Practical management reports for Board

decision-making Costing charitable events, projects and

and reporting on reserves Accounting for restricted income,

reporting to donors and funders Key aspects of the Trustees’ Annual

Accounting policies and other disclosures

WHO SHOULD ATTEND

Charity Trustees responsible for presenting

accounts and others who may be involved in providing information for, or using charity accounts.

CPD HOURS: 6

9 May 2016 28 Nov 2016

VAT - Partial Exemption for the Not-


OBJECTIVES

This course is designed to explore the ways partial exemption affects the social housing

examines the rules in detail including the complexities of cost attribution, the distinction between partial exemption and non-business calculations, the standard method of apportionment and special methods. As well as an in-depth analysis of statute law, it will examine how case law has fashioned policy and practice. The course is particularly intended for those who prepare or are responsible for the VAT returns of a housing association or charity, as well as their advisers. A sound grasp of the basic rules of

Participants will have a clear understanding of how partial exemption affects their organisation and how the recovery of VAT can be maximised through its application


Junior staff will become familiar with the right questions to ask, and


CONTENT


goods and services purchased The distinction between partial exemption

and non-business The standard method of apportionment -

how it works, advantages and pitfalls Special methods – a comparison of

different types of special methods and how they work

Other common pitfalls and problem areas The cost sharing exemption The capital goods scheme, including

recent changes

WHO SHOULD ATTEND

The course is ideal for anybody who is directly or indirectly involved with VAT in housing

organisations. It would also be relevant for their professional advisers.

VAT and CharitiesSPEAKER: NICK LAWRENCE

OBJECTIVES

The course is designed to provide a thorough explanation of the principles of VAT applicable

participants will have a clear understanding of

planning opportunities. Awareness of VAT-saving possibilities will be heightened at all staff levels within charities and for all those who make supplies to or receive supplies from them. Junior staff will become familiar with the right questions to ask and senior staff will receive clear guidance in making key decisions.

CONTENT An introduction to the basic principles of

VAT applicable to charities Identifying the difference between

business and non-business activities An analysis of typical charity income

streams An explanation of key VAT reliefs available

to charities

and property transactions relevant to charities

How to decide how much input tax can be claimed, including direct attribution of

apportionments and partial exemption

WHO SHOULD ATTEND

The course is ideal for charity staff at all levels, who are directly or indirectly involved with VAT. It would also be particularly relevant

organisations involved in transactions with charities, and professional advisers of all of these.

HALFDAY

CPD HOURS: 6

18 Nov 2015 11 May 201616 Nov 2016

CPD HOURS: 3

17 Nov 2015 (am) 8 Apr 2016 (am)21 Nov 2016 (am)

49 Call us on 0844 873 2121

VAT on Land and Development for the Not-for-


OBJECTIVES

The course is designed to unravel the complexities of VAT as it applies to land and

organisations. As transactions usually involve large sums and VAT recovery is often

crucial for all key staff, especially those

end of the course, participants will understand how VAT applies to most typical land and property transactions involving

unusual ones. They will also have an appreciation of some of the strategies that can be used to effect VAT savings.

CONTENT

‘relevant residential purpose’, ‘relevant charitable purpose’ and ‘option to tax’

The VAT treatment of typical schemes and

organisations The impact of land and property

transactions on VAT recovery, including interaction with partial exemption

VAT planning strategies including the ‘golden brick’ scheme and development companies

Land and property transactions subject to the capital goods scheme

WHO SHOULD ATTEND

organisations, whether or not they have responsibility for completing VAT returns, development staff who often have to make

and those who work with or advise not-Face to face

training Delivered at our central London venue,

our practical courses are designed around small groups to ensure that you get the most out of your day.

Courses are practical and interactive, covering accounting, governance, tax

and more.

In-House training

Need something more bespoke?

From preparing charity accounts under the new SORP to delivering governance training to your whole

board, we can design, tailor and deliver

requirements.

For more information or to discuss your wider training needs, please contact us 0844 873 2121

Charity Governance is never far from the news, and with a whole new accounting regime now in place, charity trustees and accountants have a lot to think about.

Quorum Training delivers public and in-house courses that will help you and your team stay out of the headlines, whether you are navigating the complex governance requirements, adopting the new accounting regime for Charities or simply hoping to maximise your tax opportunities.

Charity Governance and Reporting

Don’t get caught out!

HALFDAY

CPD HOURS: 3

17 Nov 2015 (pm) 8 Apr 2016 (pm)21 Nov 2016 (pm)

Visit our website at www.quorumtraining.co.uk

Bond Finance and DerivativesSPEAKER: DEREK TAYLOR

OBJECTIVES

This intensive course will demonstrate how and why good treasury practices can be cost-effective and can improve corporate

concentrate on the management of interest rate risk, the products and hedging methodology. Derivatives are risk management tools. We will look at the various derivative instruments and how they are used to hedge interest rate risk.

CONTENT A clear understanding of how and why a

corporate treasury exists, and why the formulation and application of a treasury policy is essential

An understanding of interest rates both short and long term, and the interplay

(bond) products An overview of Yield Curves, the rationale

and practical examples A clear understanding of the impact that

currency and interest rate movements can have on a company

A practical introduction to the major risk management instruments and techniques

How derivatives and why derivatives are used to effectively manage risk

How to evaluate, monitor and control risks, and formulate an appropriate hedging policy

WHO SHOULD ATTEND

Anyone who works in accounting, banking,

greater understanding of bonds, derivatives markets and products.

CPD HOURS: 6

21 Mar 2016 30 Sep 2016

Banking, Financial Markets & Corporate Treasury

Bond Finance and Derivatives 50

Cash Management 51

Derivatives Fundamentals 51

Foreign Exchange Markets and Currency Risk Management 52

Introduction to Banking and Financial Markets 52


Introduction to the City 53

Trade and Export Finance 53

Treasury Skills for Support Staff 53

Call us on 0844 873 2121

Cash ManagementSPEAKER: DEREK TAYLOR

OBJECTIVES

This course will look at the basics of cash management including the company policy, essentials of forecasting, value dating, calculating interest costs, and various payment systems. We will also cover the key interest benchmarks such as LIBOR and base rate. Sweeping, pooling and netting will be discussed. Investing surpluses will be covered and we look at a range of alternatives as well as their associated risks. Delegates will develop a clear understanding of how and why a corporate treasury exists, and why the formulation and application of a treasury policy is essential.

CONTENT


Understanding cash management - Forecasting > Collection > Disbursement > Management

Cash management policy and procedures Forecasting - timely, accurate, reliable

forecasts Cash Management Essentials - the role

and use of LIBOR, Base, Overnight

FPS Cash concentration techniques - Sweeping,

Pooling, Netting The London Money Market

MMF, Repo Investor Risk - How safe is my

investment?

WHO SHOULD ATTEND

This is for everyone needing to know more about day-to-day cash management and investing surpluses, including bankers, treasurers and their staff, cash managers,

fund managers.

Derivatives FundamentalsSPEAKER: DEREK TAYLOR

OBJECTIVES

This course will give delegates a thorough background and understanding of the main derivative products, both exchange traded and over the counter (OTC). These are futures, options and swaps with a step-by-step guide to the products, applications, risks and documentation. It will also introduce participants to credit derivatives and focus on how the market is structured and the various participants. We review market developments such as EMIR and the importance of timely

management of collateral.

CONTENT Derivatives market background,

participants and current data An understanding of interest rates both

short and long term, and the interplay

(bond) products A clear understanding of the impact that

currency and interest rate movements can have on a company

A practical introduction to the major risk

futures, FRAs, options, swaps and credit derivatives

How and why derivatives are used effectively to manage risk

How to evaluate, monitor and control risks and formulate an appropriate hedging policy

Recent initiatives post-Lehmans both in documentation, market practice and regulation

WHO SHOULD ATTEND

Anyone needing to know more about derivatives, including, treasurers and their

controllers, bankers, credit and legal professionals.

Effective Treasury ManagementSPEAKER: DEREK TAYLOR

OBJECTIVES

This course will demonstrate how and why good treasury practices can be cost-effective

will put the treasury department in context with the rest of the organisation. Use this programme to “health-check” your own treasury department as we will overview all of the key functional areas, discussing ways and

treasury skills and applications become more widely recognised both inside and outside the company, it is vital to fully understand “best practice” and ensure that staff understand their own roles, responsibilities and how the corporate culture in an organisation will influence their treasury activities. In the wake of the recent developments with Dodd Frank, EMIR and the new accounting standards, this is more important than ever.

CONTENT Corporate treasury activities The need for a policy and procedures

manual

concentration techniques Financing - debt and debt management

Investment management - investing surpluses - how do I ensure I get the best rates?

centre vs. cost centre treasuries Currency and interest rate risk

management

benchmarks and hedge ratios The use of derivatives - futures, options

and swaps Treasury controls and security Banking relationships – relationship vs.

transactional banking Management issues - has the treasurer

done a good job?

WHO SHOULD ATTEND

Anyone who is new to treasury or has recently taken on increased treasury responsibilities. Also bankers and relationship managers who need to understand how and why corporate treasuries work.

CPD HOURS: 6

8 Mar 2016 7 Oct 2016

CPD HOURS: 12

26 - 27 Nov 2015 5 - 6 Apr 201627 - 28 Oct 2016

CPD HOURS: 6

4 Apr 2016 7 Nov 2016

TWODAYS



OBJECTIVES

This course will provide delegates with an introduction to the knowledge required to produce, understand and interpret insurance company accounts.

CONTENT

statements Timescale of policies issued and claims

settled Recommended accounting practices for

short and long term business Revenue accounts for separate classes of

business Gross account and reinsurance thereof

inside or outside the country Balance sheets - layout of the accounts Key issues regarding the regulatory and

supervisory framework, E.U. Directives, accounting standards for insurance, solvency requirements

Insurance technical provisions, for example, unearned premium, unexpired risks, outstanding claims, claims handling expenses, discounting, incurred but not reported losses, catastrophe reserves

Key issues regarding the interpretation of accounts, e.g. solvency

WHO SHOULD ATTEND

Anyone whose role requires them to be able to understand, interpret or assist in the production of insurance company accounts.

Foreign Exchange Markets and Currency Risk ManagementSPEAKER: DEREK TAYLOR

OBJECTIVES

The Foreign Exchange (FX) markets have never been busier, or more volatile and risky. This course looks at the FX markets and how to manage currency risk from a professional, practical perspective. This programme will explore and explain the FX markets from both the sell side (banks) and buy side (corporate and asset managers) perspective. New market initiatives such as e-FX and CLS will be covered and all terminology and jargon will be fully explained. No prior knowledge is assumed.

CONTENT

A practical introduction to the Foreign Exchange Markets, the products and the risks

A clear understanding of the impact that currency movements can have on a company

How to evaluate, monitor and control currency risks and formulate an appropriate hedging policy

FX - introduction and market background The practical economics and mechanics

of FX Market operations, spot, forwards, NDFs,

currency options Currency risk management and the

exposure management process Current market initiatives

WHO SHOULD ATTEND

Anyone who requires a good, practical understanding of Foreign Exchange and the associated risks. This would include treasury management and staff, banking personnel, and people who work in the Financial Services sector.

Introduction to Banking and Financial MarketsSPEAKER: DEREK TAYLOR

OBJECTIVES

This is a highly participative programme designed for those who are new to the world

background. We will look at the market participants, the buy-side and the sell-side,

and discuss their uses and practical applications. All terminology will be fully

initiatives explored. No prior knowledge is assumed.

CONTENT

A practical introduction to the global

risks A clear understanding of the participants,

the banks and the banking system A comprehensive run through the major

Money markets Fixed income Equities FX and commodities Derivatives

WHO SHOULD ATTEND

Anyone who requires a good, practical understanding of banking and the global

grounding in the markets, products and the management of risk. This would include treasury management and staff, banking personnel, and people who work in the Financial Services sector.

CPD HOURS: 6

7 Mar 2016 29 Sep 2016

CPD HOURS: 12

5 - 6 May 2016 4 - 5 Oct 2016

CPD HOURS: 6

9 May 2016 25 Nov 2016

TWODAYS

NEWCOURSE

Call us on 0844 873 2121

CPD HOURS: 6

4 Dec 2015 1 Apr 201624 Oct 2016

CPD HOURS: 6

12 Nov 2015 10 Mar 201617 Nov 2016

CPD HOURS: 6

9 Nov 2015 4 May 20162 Dec 2016

Introduction to

SPEAKER: DEREK TAYLOR

OBJECTIVES

The City of London continues to maintain its position as a focal point for the world’s

Financial Services industry. This entry level programme is designed for both new entrants

delegates are new and unfamiliar with the

services providers including banking, insurance, fund management, and explain

markets work. No prior knowledge is assumed.

CONTENT

The history and development of the City

why the City is so important

on our economy Stocks, shares, asset managers, insurance

and exchanges A clear understanding of banks and the

banking system Where did it all go wrong? Lehmans and

the Banking collapse De-mystifying the jargon - swaps, hedge

WHO SHOULD ATTEND

Anyone who is new to the City of London and requires a comprehensive one-day overview of the institutions, structure and why the City exists.

Trade and Export Finance

OBJECTIVES

Introduction to international trade and key risks

Explanation on the use of trade instruments and documentation to mitigate risk

export trade transactions

CONTENT

risk Overview of international trade

documentation Methods of payment and related risks Letters of credit, documentary collections Bonds, guarantees, standby letters of

credit

WHO SHOULD ATTEND

Anyone involved in the sales, administration

and accountants who wish to develop their understanding of international trade and

pack of presentation slides, trade instrument examples and sample trade documentation.

Treasury Skills for Support StaffSPEAKER: DEREK TAYLOR

OBJECTIVES

This course will demystify the treasury department, where staff may appear to speak a different language – using terms like swaps, derivatives, LIBOR, marking-to-market, etc. We will look at their roles and responsibilities, who they interface with and look at some of the techniques used in a modern treasury. No prior knowledge is assumed and all terminology will be fully explained.

CONTENT

Why does an organisation need a treasury department?

Treasury responsibilities and techniques

Borrowing Investment Risk management – hedging and control De-mystifying the jargon - swaps, FX,

WHO SHOULD ATTEND

If you are new to treasury or need to work with them on an occasional basis, or just wish to improve your understanding of their activities and the everyday working language

- this course is for you.


SpeakersNot only are our speakers carefully selected for their knowledge and

skills required to deliver the training from a practical perspective so

ACAIan has spent over 25 years advising high net worth individuals, owner managed businesses and family company shareholders on personal tax matters. He joined Hillier Hopkins LLP in 2008 as a personal tax

client department. Prior to that Ian was a

Mazars LLP.

Bradley is the International Corporate Tax

He is a licensed US tax attorney with over 15 years experience in Mergers and Acquisitions and US Corporate and International taxation,

FCATony specialises in advising charities on taxation matters, particularly those relating to tax effective giving and fundraising, including the establishment and running of trading subsidiaries. He has written and lectured on these subjects and has been involved in the consultation with HMRC leading up to the subsequent taxation reforms for charities. He advises businesses on aspects of direct taxation.

BA, ACAGill Bolton has worked within Corporate Governance, Internal Audit and Risk Management for over thirty years, initially

latterly running her own business. Whilst she spends much of her timing running training courses, she also performs consulting work to assist organisations in implementing good governance practices.

Hermien is an independent trainer specialising in IFRS, UK GAAP, US GAAP, developments and changes in the accounting standards, ISAs, practical auditing skills for

business professionals.Previously, Hermien gained valuable practical experience at Deloitte and Touche where she performed and managed audit engagements, and also provided consulting services to high

MA, MBA, ACAKevin spent 9 years with J P Morgan, after

NatWest Life, before moving to Nationwide

for its Life and Unit Trust companies. Kevin then moved to KPMG, heading

consultancy team. He has worked with

and now combines his consultancy and experience to help companies address key issues that require the intervention of an experienced practitioner.

AIIT

1973, working as a visiting VAT inspector and as a classroom trainer. He left Customs in 1989 and joined accountants PKF as a VAT Consultant responsible for all aspects of VAT and was appointed director of VAT in 1998.In October 20015 Tim set up his own VAT consultancy and training company. He writes regularly on a range of VAT topics and for three years was director of education of the Institute of Indirect Taxation.

FCAAllan Cinnamon is the managing director of Cintax Publications Limited, a consultancy that provides tuition and online information on cross border tax planning. He is a member of The Tax Faculty’s Large Business and International Tax Committee.Before moving into consultancy Allan was

of their International Tax Committee. He now speaks on a wide range of international tax subjects, principally on cross border planning and on tax treaties.

BSc (Hons), FFTARussell is an independent taxation consultant, author and lecturer. He has presented tax seminars and in-house courses for Quorum Training Limited for 20 years.Formerly an Inspector of Taxes with HMRC,

profession in 1987, before establishing his own specialist taxation consultancy practice, Bluebell House Consultants LLP.

Mike is an Employment Taxes and CIS Consultant and specialises in employment related issues. Mike started his career in the Inland Revenue and was a Senior Corporate Inspector when he left in 1988 to work

becoming an independent consultant in May 2006.Mike writes and lectures extensively on Employment Taxes and CIS matters and

provides consultancy advice and practical help to businesses.

MA (Oxon), ACA

1983. From 1990 he specialised in special projects and forensics, working on a variety of governance, risk management and fraud assignments both in the UK and abroad. Steve left Deloitte in 1997 and since then has built up a track record of success on an independent basis in helping executives,

solutions to a variety of unusual business problems. Steve has developed extensive training expertise and he lectures frequently on his specialist topics in the UK and around the world.

Gareth is a transfer pricing consultant practising through his company, Transfer Pricing Solutions Ltd. He has worked

United States and New Zealand.Since 1999, Gareth has been a regular feature

Pricing Advisers in the bi-annual surveys

Review. In July 2013, Acquisition International magazine awarded TPS Results Driven Transfer Pricing Firm of the Year for the UK.

LLB ACISAndy writes and lectures widely on company secretarial and legal issues. He is assistant editor of the ICSA information service, Company Secretarial Practice, and editor of the ICSA’s Company Secretary newsletter. He is also the author of titles for ICSA Publishing including The ICSA Meetings and Minutes Handbook and The ICSA Guide to Document Retention.

FCCA, CTA, ADITDes trained as accountant with Clark Whitehill specialising in Corporation Tax

dealt with international tax issues. In 2003

specialist dealing primarily with Controlled Foreign Company legislation, Residence and Double Taxation Treaties. In 2011 he set up his own tax practice and also lectures for various companies mainly on international tax legislation.

Call us on 0844 873 2121

FCAPeter Hughes FCA is an independent

reporting and VAT and has presented many courses on various aspects of these subjects for the last ten years. He has spoken frequently on IFRS and the new UK accounting framework, and on all aspects of VAT including international trade, property and partial exemption.His clients include several accountancy practices and businesses ranging from owner-managed companies to international groups.

Dipl-Kfm, CAFelix works with leading international training companies to develop and deliver specialised technical training programs for banking and large corporate clients. In addition, he advises businesses in the areas of accounting,

and assists management in the preparation of accounting and regulatory deliverables.

in the EMEA Corporate Credit department at the Royal Bank of Scotland and an Assurance

BANick spent several years with HM Customs

exemption, before joining a medium sized

on all aspects of VAT and was latterly chairman of the national VAT committee. In January 1995, he started his own business. He has provided regular consultancy and training services to a wide range of clients in the UK and abroad. He has particular expertise in partial exemption, land and property, charities and social housing.

BSc, FCCAAlun specialises in audit and accounts training, audit quality control visits, and practice management issues. Up until June 2007 he sat on the council of the ICAEW, and currently sits on its Practice Society committee and Financial Reporting committee. Alun works with a wide range of clients, including accountancy practices,

BSc (Hons), ACA

training for all levels of delegate. She has contributed to a number of publications including the Investor Relations Society professional examination guide and a Financial Times publication, ‘Mastering

chartered accountant with Arthur Young and then worked in Corporate Finance gaining wide ranging experience with a variety of

and structuring.

BA, PhD, FCCAChris is Professor of Accounting at Royal Holloway, University of London. He is author or co-author of fourteen books

on accounting, was a member of the Accounting Standards Committee of the UK and Ireland from 1987 to 1990, and one of the two UK representatives on the Board of the International Accounting Standards Committee from 1993 to 2001. He is now a member of the ICAEW Financial Reporting Committee and is vice-chairman of the accounting working group of the Fédération des Experts Compatibles Européens, a body which advises the EC Commission.

Eugene O’Connell has over 25 years’ experience in a variety of businesses across a wide range of international locations. He has spent a considerable amount of time training and coaching leaders throughout this time. His work has spanned from direct leadership situations as a Captain in the British Army to mentoring multinational teams of bankers in Nagoya, Japan and organising investment banking teams on three different continents. His coaching philosophy is centred on a desire to help his delegates believe they can become more than they already are.

CTA, ATTTim is one of the UK’s best known and popular tax presenters. He lectures frequently all over the UK on a wide variety of taxation subjects. He also writes regular magazine articles for the leading taxation publications. Alongside his lecturing, Tim provides tax consultancy services and specialist tax advice. Tim is also the Tax Technical Director of CIS Tax Advice Ltd, providing tax support to the Construction Industry.

BA (Hons), CTA, AIITGwen worked in HM Revenue and Customs for nine years before joining the “Big 5”. She subsequently became the VAT and Customs

own consultancy practice in 2003. Gwen is an Associate of, and former examiner for, the Institute of Indirect Tax, and a member of the Customs Practitioners Group and The VAT Practitioners Group.Gwen advises and lectures on a wide range of clients on all matters of VAT and Customs duty as it applies in the UK and internationally.

Before joining Mercia Group Ltd, another business in the Wilmington Group, Michael was a lecturer for four years at Kaplan Financial, lecturing on professional

as an accountant at Rolls Royce, having

Corporate Services in Derby.Michael presents mainly on tax and management skills courses but is also heavily involved in developing Mercia’s digital products.

Having trained initially as an accountant in

Development Executive, a public speaker, a trainer, a coach, a facilitator and a conference presenter with a diverse range of expertise. A strategist and strategic thinker, he has worked almost exclusively overseas in the last 12

years in the Middle East, European and Asian markets advising, consulting and delivering performance improvement training.James is an expert in human behaviour with

specialty and holds a Ph.D. Psychology.

Derek is CEO of Taylor Associates

company specialising in derivatives, capital markets, risk and treasury training. His career started in Midland Bank Group Treasury where Derek worked across a broad product range including Money Markets, Foreign Exchange, Equity and Fixed income, before he moved to Lehman Brothers working both in London and NY.Derek is an Associate of the Chartered Institute of Bankers, a member of the Forex Association (ACI) and a member of the Society of Technical Analysts.

BSc, ACA

specialising in management development, Sue has designed and delivered successful interactive learning programmes for clients

management development is maximising the transfer of learning to the workplace. Sue is a Consultant with Finance into Focus.

LLB, FCMAJacqueline is an independent lecturer and consultant. She holds both law and

of the Compliance Institute. She has held posts in audit and as a compliance manager, most recently with PricewaterhouseCoopers, and throughout has been heavily involved in training.

Ian worked in transfer pricing for HMRC for

Pricing Agreement (“APA”) Programme from inception, steering it to the substantive and widely admired programme it is today. He has direct knowledge of virtually every APA entered into by HMRC since 2000 and appears frequently at tax conferences and


Why Choose Quorum?A proven track record with over 25 years experience of delivering high

EXPERT TRAINERSOur trainers deliver interactive, engaging and informative courses covering a variety of topics and disciplines.

HIGH QUALITY VENUESOur principal London venue is De Vere Holborn Bars, located next to Chancery Lane tube station. With free

conferencing facilities provide an excellent training environment.

SMALL GROUPSWe limit the number of delegates per course to enable a personal experience where you can easily ask questions and discuss scenarios relevant to your

FLEXIBLE APPROACHIf you can’t make a date of a planned course, register your interest with us and subject to demand we will try and arrange another date and run the course again. Alternatively we can deliver the course in-house at your premises (see page 57 for details).

EXCELLENT CUSTOMER SERVICEOur friendly team prides itself on delivering excellent customer service. Whether you have already booked on a course, are exploring your options or are just looking for a solution to meet your needs we are just a phone call or email away.

Do you have any questions?

If you are looking for something that you are unable to

training requirements we are here to help.

Call us on or from overseas on

Email us at

Heidi Miles

How to book

Online www.quorumtraining.co.uk

Phone 0844 873 2121

Post Quorum Training, 6-14 Underwood Street,

Email [email protected]

We can present any course featured in our open programme, tailored to meet your requirements, or a bespoke course just for your business.

We will work with you to provide a learning and development solution focusing on the needs of your team to achieve your business objectives. Prices start from £1,750 and include pre-course discussions with the trainer, comprehensive notes and slides and delivery of a practical, interactive course that meets your training objectives.

Bring your training in-houseQuorum Training can deliver training at your

preferred location, even overseas!

To discuss your in-house training requirements please contact our training team on or by email at [email protected], or visit our website

www.quorumtraining.co.uk

How we could help you with in-house training?

Training your accounts department to enhance their expertise

Delivering regular updates to your tax team

sensitive issues

Developing the skills of your Treasury Department

Providing your internal audit team with a

Example courses

Here are some examples of recent courses we have delivered as in-house training:

• Internal Audit Fundamentals

• Financial Reporting in the USA

• Essential Finance for Non-Finance Managers

• IFRS Refresher

• VAT and Duty for the Oil and Gas Industry

• Anti-Money Laundering Procedures for Banks

•

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