Highlights of the CIOT autumn conference

Key points

• The annual investment allowance for plant and machinery has now been made permanent.
• Raising standards in the tax markets is a complex issue: should regulation be through compulsory membership and who should decide on the qualifying bodies and services?
• Giving tax advice is our day job; the client’s business is their day job and they will be going back to that once they have finished talking to their adviser about the transaction.
• Why is tax important in M&A projects and what are the challenges in the in-house environment?
• The recent changes to pension taxation introduced by the government this year are intended to encourage savings into pensions.
• Follow the suggested five-step checklist to handle the complex off-payroll rules.
• Income and image rights are the issues most affecting sports people and entertainers.
• A new VAT penalty regime is...