Finance Directors Update Course Recordings – September 2024

Part 1 of 8, 7 mins

Chris sets out details of the full course, as well as his insights into the current business and economic environment. He also shares the results of our poll questions.

Part 2 of 8, 23 mins

Richard provides a roundup of key employment tax developments impacting tax and payroll compliance since our February update, with reference to the Spring Budget, NIC, NMW, IR35, mandatory payrolling of benefits from April 2026 and looking ahead to the Autumn Budget. He also sets out some of the key risks and opportunities around employment taxes, including employment tax status in labour supply chains and the Construction Industry Scheme.

Part 3 of 8, 23 mins

Beverley's session provides a recap on corporate taxes and discusses the key fundamentals, focusing on what you can and should be doing now, and exploring uncertain tax positions and other topical issues.

Part 4 of 8, 33 mins

Jonathan considers UK competitiveness and provides clarity on Pillar 2 and the global minimum tax rate, along with reporting requirements, compliance steps and disclosure requirements, with worked examples and a summary of priorities. He also covers Double Tax Treaty considerations.

Part 5 of 8, 30 mins

Robin's VAT update focusses on staff entertainment and gifts, electric vehicles and also private schools and education.

His session on Tax Governance also covers how global drivers are increasing the need for Tax Governance, HMRC requirements and the Tax Control Framework.

Part 6 of 8, 57 mins

Carlison lead a session on the major changes to FRS 102, which are set to transform financial reporting, focussing on the new revenue recognition model, now aligned with IFRS 15; lease accounting changes, which will bring all leases onto the balance sheet and explored the removal of IAS 39 for financial instruments, alongside the new disclosure requirements for supplier finance arrangements. He also highlighted the updates to business combinations and uncertain tax positions.

Part 7 of 8, 36mins

Kanika provides an overview of common compliance concerns in relation to R&D tax credits, with detail around the additional information form submissions as well as quantitative compliance matters to be aware of.

Part 8 of 8, 1 hour

Mark Lumsdon-Taylor and Tim Dee-McCullough provide an update on the ESG reporting landscape in the UK and Europe, critical developments in emissions reporting and other sustainability requirements, together with a briefing on current ESG financial reporting matters.