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Capital Allowances Capital 24 Corporate 27 Senior 38 allowances Interest Restriction Accounting Offi cer David Rees on the treatment HMRC’s Adeline Chan and Adrian Houstoun considers of replacement cladding Roger Muray on the rules a recent case www.tax.org.uk www.att .org.uk Excellence in Taxation November 2017 www.taxadvisermagazine.com Careful steps Jon Preshaw considers the new provisions for failure to prevent facilitati on of tax evasion and looks at the next steps, page 36 PLUS Agent Forum – Advice on deeds – Intercompany agreements – Employee Share Schemes – IHT traps BE FIRST OFF THE LINE Tolley®Exam Training: The ATT/CTA Tax Pathway The Tax Pathway enables students to study for both ATT and CTA qualifications and become members of both bodies in less time, without reducing the quality and rigour of your qualifications. Benefits of the Tax Pathway > Cost effective – students following the Tax Pathway route will spend less time out of the office as they will have one less exam. The cost of qualifying is likely to be less than following the sequential qualification route for ATT and CTA. > Early qualification – as the Tax Pathway provides a combined route to both the ATT and CTA qualification, students will be able to sit more exams earlier. > More choice - students can choose which ATT papers they sit, as papers are no longer mandatory. > No prerequisites – students don’t have to hold any particular qualifications or have any specific experience before starting the Tax Pathway. Pass your examinations confidently the first time with Tolley®Exam Training’s expert knowledge. Start achieving success with Tolley today Visit tolley.co.uk/taxpathway Email [email protected] Call 020 3364 4500 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. © 2017 LexisNexis SA-0117-027. The information in this document is current as of March 2017 and is subject to change without notice. SA-0117-027 Exam Training Tax Pathway Advert.indd 1 3/13/17 9:55 PM A Member of Crowe Horwath International About Crowe Clark Whitehill Crowe Clark Whitehill is a leading and award winning national audit, tax and advisory firm. With nine offices across the UK, the firm works across five strategic sector groups; Corporate Business, Non Profits, Pension Funds, Professional Practices and Private Clients. Crowe is the UK member of Crowe Horwath International, the eighth largest global accounting network, with more than 150 independent accounting and advisory services firms, 640 offices and nearly 28,000 professionals in more than 100 countries around the world. Corporate Tax – Director, Partner Designate or Partner level Corporate Tax Manager London Reading We have a unique opportunity at a senior level within our We have an exciting opportunity for a driven individual to join prestigious London Corporate Tax team, taking full ownership our successful Corporate Tax team in our Reading office. You for the planning and execution of a market-leading corporate tax will work closely with an experienced team of tax partners and service across a broad range of UK clients. As part of the Tax directors delivering Corporate Tax advice both directly to clients, leadership team, you will work closely with our experienced and and in conjunction with colleagues from other disciplines. respected partners in helping to deliver outstanding portfolio work You will be responsible for managing and overseeing the across our existing client portfolio (owner managed-businesses, Corporation Tax compliance cycle for a variety of clients across through to listed plcs), provide best-in-class service on our varied different industry sectors, with varying ownership structures. projects and oversee the delivery of an exemplary business You should have a proven track record of providing a high level development strategy to match our ambition. You should be a of client service and able to develop and maintain strong client chartered tax professional, an already a confident leader with relationships. You will have the opportunity to get involved in extensive practical experience in all tax subjects. You will also business development initiatives and promotion of the firm’s have a sound understanding of how a well-defined tax strategy services to clients and prospective clients. You should be ACA/ benefits departments across our entire firm, using this awareness ACCA or ATT qualified (or equivalent) with extensive practical to promote additional services to your client portfolio. experience and up to date technical competence. Share Plans Manager/Senior Manager VAT Assistant Manager/Manager London Midlands/Cheltenham The Share Plans practice is a growing part of the very successful Due to continued growth and development we are looking for an Employers Advisory Team and is now looking for an experienced ambitious VAT professional to join our well established team. Your share plans manager or senior manager to help them deliver their role will see you offer crucial support to a senior manager and exciting business plans. This is an opportunity to work directly partner in our Midlands and Cheltenham offices. You will have with the partners to deliver commercially focused, well thought the opportunity to utilise your in-depth, technical knowledge of out incentives to a variety of clients across different industry VAT matters and apply this knowledge to develop solutions to sectors with varying ownership structures. You should have a complex technical issues for a varied client base. You will be proven track record of high levels of client service in all aspects expected to write high quality VAT reports and will be the focal of the design, drafting and implementation of share plans and point for the delivery of sophisticated VAT advice to your clients. other incentive arrangements, as well as the various aspects of You will have a good grounding of VAT experience providing VAT employment taxes. This includes management team advice on compliance and advisory/planning to mixed clients. You will be transactions as well as share plan and other benefit reviews. You looking to carve a key role within a specialist team where you will will be encouraged to take part in the team’s business development be able to see a clear path to progress your career. activity. You should be either CTA qualified (or equivalent) or a qualified solicitor with extensive practical experience and up to date technical competence. We’re looking for an enthusiastic team player with excellent communication skills. Why Crowe Clark Whitehill? As one of the UK’s leading national audit, tax and advisory firms, we are looking for exceptional people. Our ethos is to promote our friendly, approachable and professional style as business partners, building strong and long-term relationships with our clients. We offer you an opportunity to continue your career and work for a firm that offers stability and knowledge. In addition you can work alongside experienced professionals who put the client at the heart of everything they do. At Crowe, you will find the expertise, the resources and, above all, the commitment to help you build a satisfying and rewarding career. In return we can offer you continued career development, highly competitive salaries and flexible benefits. Plus an opportunity to work for a firm that truly values its people. For further information on any of these roles or guidance and advice on careers at Crowe, please contact: Alicia Zarandi, National Recruiter, Crowe Clark Whitehill, DD: 0121 543 5116, Email: [email protected] The demand for senior hires is extremely high as the profession continues its impressive levels of growth. Our Partner Search team has seen their busiest quarter to date and all indicators show an expectation of a continued rise in activity. With the Big 4 focusing on Director appointments and the Top 20 expanding their specialist teams; it’s a very interesting market. VAT Partner Real Estate Partner East Midlands London A Top 20 firm seeks a Partner to spearhead their One of the fastest growing accounting practices national VAT practice. VAT has been identified in the UK seeks to appoint a Real Estate Tax as a key growth area, this appointment is the Partner. This greenfield role will provide you with beginning of some significant investment to build full autonomy, investment and a strong brand. the practice. This greenfield role is perfect for a You will be a business winner with an Director or Partner looking for a new challenge. entrepreneurial flair. VAT Director Private Client Director London East Midlands This Big 4’s market-leading VAT team is looking One of the UK’s foremost Private Client advisors to bolster their offering in London. They have a seeks a Director to join an already impressive track record of promoting Directors to Partner team. Taking an advisory focus and working on quicker than their competitors, have an some of the firm’s leading clients, you will be a excellent client base and are focused on hiring technically talented private client advisor with Directors who will be future Partners of the firm. strong client skills. Mixed Tax Partner Contact Us London Please contact our Tax Partner Search team An opportunity has arisen to join a tax-focused for more information on the above accounting practice who have seen consistent opportunities or for a discussion as to how we and continued growth over the past three years. can help you. This firm boasts a strong brand, has a superb Will Short reputation and offers a great platform to work Tax Consultant from. Joining as a salaried Partner, equity is Tax Partner Search expected within 24 months. DD: 0207 269 6360 E: [email protected] Pro-Recruitment Group WWW.PRO-TAX.CO.UK 20 - 23 Greville Street, London, EC1N 8SS.
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