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Brexit and Social Security Brexit and 16 May 2019 28 Discovery 42 social security exam results assessments Robert Salter and Yvanna Pert on Results and prizes from the CIOT Keith Gordon on the Tooth case the challenges of a hard Brexit and ATT May 2019 exams and the questi on of ‘staleness’ www.tax.org.uk www.att.org.uk Excellence in Taxation NovemberAugust 20182019 www.taxadvisermagazine.com A simpler way of giving The OTS’s second report on inheritance tax seeks to simplify the tax rules, explains Bill Dodwell, page 6 PLUS Warranti es and covenants – Shariah fi nancing – Stamp duty land tax – Residence and domicile GIVE YOURSELF A FLYING START Tolley ®Exam Training Delivering unrivalled results Our dedication to helping our students succeed has resulted in our pass rates once again significantly outperforming the national average, giving our students the knowledge and skills Group Tax Accountant they require to progress their careers in tax. Leeds – £excellent + benefits Jet2.com seek a Group Tax Accountant to join their in- In return, Jet2.com offer an excellent salary and benefits ATT - MAY 2019 house team in Leeds. This is a classic first move in to package including discounted holidays and the opportunity industry. Reporting to the Group Tax Manager, the Group Tax to work in a growing international business. Full time or part TOLLEY NATIONAL Accountant’s primary role is to support the Group Tax Team time hours considered. EXAM TRAINING* AVERAGE with regard to all aspects of direct and indirect taxation and This is a great opportunity to be part of an exciting forward to ensure the correct, complete and timely delivery of all tax Paper 1 90% 70% thinking business. and provides returns. You will work effectively with the wider business, to Jet2.com Jet2holidays scheduled leisure flights and ATOL licensed package Paper 2 93% 80% understand the inputs to returns and to help develop, and holidays in destinations in the Mediterranean, Canary Islands Paper 3 97% 92% continually improve, the group’s tax reporting and control and European Leisure Cities. framework. Paper 4 85% 73% Help them to send their all-important customers on holiday!! Paper 5 89% 86% Although this role includes a mix of VAT and Corporate Tax – candidates from either specialism will be considered and For further information please contact Georgiana Head Paper 6 90% 63% training will be provided. So this is a great opportunity to of Georgiana Head Recruitment on 07957 842 402 or at broaden your tax experience. [email protected] Our students achieved 4 of the 10 ATT prizes awarded The successful candidate will assist in the preparation of; the Reporting Team submissions (Tax accounting workings), annual Corporation Tax submissions to HMRC and CTA - MAY 2019 Corporation Tax quarterly instalment payment calculations. In this role you will also be involved in the completion and TOLLEY NATIONAL submission of the Group’s UK VAT returns, Air Passenger Duty EXAM TRAINING* AVERAGE returns and will coordinate the submission of the European Awareness 91% 76% VAT returns with external advisors. Technical 69% 49% Alongside the tax accounting and compliance work, you will remember to call Application 74% 56% be involved in assisting the Group Tax Manager with projects and queries from the business. georgiana head Our students achieved 10 of the 12 CTA Applications considered from candidates who have rruitment prizes awarded backgrounds in HMRC, practice or industry, with relevant UK tax experience and ideally a professional qualification (e.g. 0113 426 667267 ATT, ACA or CTA). You will need to have strong communication skills and be a proficient user of Microsoft Office applications Start achieving success with Tolley today with the ability to analyse and interpret complex data. Visit tolley.co.uk/examtraining Backgrounds in either VAT or Corporate Tax considered. You Email [email protected] will have the enthusiasm to learn and develop in a high- Call 020 3364 4500 performance Finance Team and the ability to build long term relationships within the business. YOUR TAXATION RECRUITMENT SPECIALISTS RELX (UK) Limited, trading as LexisNexis®. Registered office 1-3 Strand London WC2N 5JR. Registered in England number 2746621. VAT Registered No. GB 730 8595 20. LexisNexis and the Knowledge Burst logo are registered trademarks of RELX Inc. © 2019 LexisNexis SA-0719-035. The information in this document is current as of July 2019 and is subject to change without notice. GIVE YOURSELF A FLYING START Tolley ®Exam Training Delivering unrivalled results Our dedication to helping our students succeed has resulted in our pass rates once again significantly outperforming the national average, giving our students the knowledge and skills Group Tax Accountant they require to progress their careers in tax. Leeds – £excellent + benefits Jet2.com seek a Group Tax Accountant to join their in- In return, Jet2.com offer an excellent salary and benefits ATT - MAY 2019 house team in Leeds. This is a classic first move in to package including discounted holidays and the opportunity industry. Reporting to the Group Tax Manager, the Group Tax to work in a growing international business. Full time or part TOLLEY NATIONAL Accountant’s primary role is to support the Group Tax Team time hours considered. EXAM TRAINING* AVERAGE with regard to all aspects of direct and indirect taxation and This is a great opportunity to be part of an exciting forward to ensure the correct, complete and timely delivery of all tax Paper 1 90% 70% thinking business. and provides returns. You will work effectively with the wider business, to Jet2.com Jet2holidays scheduled leisure flights and ATOL licensed package Paper 2 93% 80% understand the inputs to returns and to help develop, and holidays in destinations in the Mediterranean, Canary Islands Paper 3 97% 92% continually improve, the group’s tax reporting and control and European Leisure Cities. framework. Paper 4 85% 73% Help them to send their all-important customers on holiday!! Paper 5 89% 86% Although this role includes a mix of VAT and Corporate Tax – candidates from either specialism will be considered and For further information please contact Georgiana Head Paper 6 90% 63% training will be provided. So this is a great opportunity to of Georgiana Head Recruitment on 07957 842 402 or at broaden your tax experience. [email protected] Our students achieved 4 of the 10 ATT prizes awarded The successful candidate will assist in the preparation of; the Reporting Team submissions (Tax accounting workings), annual Corporation Tax submissions to HMRC and CTA - MAY 2019 Corporation Tax quarterly instalment payment calculations. In this role you will also be involved in the completion and TOLLEY NATIONAL submission of the Group’s UK VAT returns, Air Passenger Duty EXAM TRAINING* AVERAGE returns and will coordinate the submission of the European Awareness 91% 76% VAT returns with external advisors. Technical 69% 49% Alongside the tax accounting and compliance work, you will remember to call Application 74% 56% be involved in assisting the Group Tax Manager with projects and queries from the business. georgiana head Our students achieved 10 of the 12 CTA Applications considered from candidates who have rruitment prizes awarded backgrounds in HMRC, practice or industry, with relevant UK tax experience and ideally a professional qualification (e.g. 0113 426 667267 ATT, ACA or CTA). You will need to have strong communication skills and be a proficient user of Microsoft Office applications Start achieving success with Tolley today with the ability to analyse and interpret complex data. Visit tolley.co.uk/examtraining Backgrounds in either VAT or Corporate Tax considered. You Email [email protected] will have the enthusiasm to learn and develop in a high- Call 020 3364 4500 performance Finance Team and the ability to build long term relationships within the business. YOUR TAXATION RECRUITMENT SPECIALISTS RELX (UK) Limited, trading as LexisNexis®. Registered office 1-3 Strand London WC2N 5JR. Registered in England number 2746621. VAT Registered No. GB 730 8595 20. LexisNexis and the Knowledge Burst logo are registered trademarks of RELX Inc. © 2019 LexisNexis SA-0719-035. The information in this document is current as of July 2019 and is subject to change without notice. Are you ready f a carr move where your conibution is valued ? At Smith & Williamson, the Bristol office has ambitious growth plans including significant investment in people, technology and culture. In turn, we are looking for talented individuals to join our Business Tax and Private Client Tax teams with a focus on advisory. As an independently owned business, largely owned by our partners, directors and staff, we’re always able to put client needs first. We’re committed to developing our people as trusted advisers, so you can realise your potential while helping clients achieve their goals. To find out more about our flexible/agile working opportunities within our tax departments, please contact Rebecca Bickford on 020 7131 4000 or [email protected] smithandwilliamson.com You & © Smith & Williamson Holdings Limited 2019. Smith & Williamson LLP Regulated by the Institute of Chartered Accountants in England and Wales for a range of investment business activities. A member of Nexia International. CONTENTS CONTENTS Welcomes Features 2 CIOT President’s welcome Summer refl ec� ons … and a farewell Inheritance tax Professional skills Glyn Fullelove 6 A simpler way of giving Bill Dodwell 2 2 You have
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