Course Details

In this session, Carl Bayley covers:

  • A summary of the changes in brief
  • The in-year cuts in National Insurance rates: how does this work for the self-employed and small company directors?
  • Understanding marginal tax rates, this year and next, and how these impact on personal tax planning issues such as pension contributions and paying dividends to small company directors
  • Reversal of the Corporation Tax increase: what planning opportunities does it open up, or re-open?
  • The extension of the £1m annual investment allowance threshold: what does this mean for tax efficient investment decisions and how does it interact with the 130% super-deduction
  • Will anybody miss the Office of Tax Simplification?
  • A look ahead at what else we might expect from the new Government

CPD Course Speaker

BSc FCA, Author and Presenter

Carl Bayley

Carl Bayley is the author of a series of ‘Plain English’ tax guides designed specifically for the layman and the non-specialist. His particular specialty is his ability to take the weird, complex, and inexplicable world of taxation and set it out in the kind of clear, straightforward language taxpayers themselves can understand.

Carl takes the same approach when speaking on taxation, a role he frequently undertakes with great enthusiasm, including his highly acclaimed annual ‘Budget Breakfast’ for the Institute of Chartered Accountants. He has spoken on taxation on radio and television, including the BBC’s ‘It’s Your Money’ program and BBC Radio 2’s Jeremy Vine Show.

Carl began his career as a Chartered Accountant in 1983 with one of the ‘Big 4’ accountancy firms. After qualifying as a double prize-winner, he immediately began specialising in taxation. He worked for several major international firms until beginning the new millennium by launching his own practice, through which he provided advice on a wide variety of taxation issues; especially property taxation, inheritance tax, and tax planning for small and medium-sized businesses, for twenty years, before deciding to focus on his favourite role as author and presenter.

Carl is a former Chairman of the Tax Faculty of the Institute of Chartered Accountants in England and Wales and a member of the Institute’s governing Council. He is also a former President of ICAEW Scotland and a member of the ICAEW Board. He has co-organised the annual Practical Tax Conference since its inception in 2002.