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Part 2 – Planning landscape

89 min watch 3 May 22

Session: 28 April 2022

2022 sees changes to dividend taxation, National Insurance and Corporation Tax changes starting to be felt by companies and their owners. With these changes and the current economic climate Les Cameron, Head of Technical at M&G Wealth, spoke about the impact on three key areas of financial planning, namely company investments, profit extraction and intergenerational wealth planning. We also heard from guest speaker, Sarah Hogan, Director and CEO at KBA Financial on the practical application of these opportunities, and how to identify and approach clients to create effective customer outcomes. And time was included for an interactive Q&A session of up to 30mins.

Learning Outcome – to demonstrate an understanding of: 

Describing the impact of recent tax changes and the current economic climate advice on:

  • Company investments

  • Profit extraction

  • Intergenerational wealth planning

To claim your CPD certificate, test your knowledge with the questions below.

Write down your answers to each of the following questions and check your answers when you click through to claim your CPD certificate on the link below.

Test your knowledge

 1. What is the effective rate of corporation tax for companies after 1 April 2003? 

a.       0% to 25%

b.       19% to 25%

c.        0% to 26.5%

d.       19% to 26.5%


2. What is the main asset included in estates subject to IHT? 

a.       Loans

b.       Cash

c.        Securities

d.       Residential Property


3. Which of the following statements regarding company accounts is FALSE? 

a.       The financial year is April 1st to 31st March

b.       Companies set their own accounting periods

c.        Accounting Periods and Financial Year are set by government

d.       Financial Years and accounting periods may be different for a company


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