This highly practical session will cover taxation of small businesses and their owners, and current hot topics for the smaller practice. The session will include a wide range of topics, including:

• Corporation tax for small companies, including tax planning ideas
• Research and development tax relief
• Tax efficient extraction of profits for the owner manager
• Director loan accounts – topical issues and how best to manage this area
• Current developments on employment taxes and benefits in kind
• Autumn Budget 2024 – a roundup of the changes
• Tax planning for the smaller business – incorporation and other ideas