On-Demand Events
SMEs talking technically about planning for SMEs
19 Jun 25 1 min read
Financial Planning for SME's
In this Techy Thursday session, two of our Subject Matter Experts (SMEs) talked about planning opportunities with Limited Company SMEs (Small / Medium Enterprises).
Mark Devlin (Senior Technical Manager, M&G Wealth)
Barrie Dawson (Senior Technical Manager, M&G Wealth)
They looked at two main areas: extracting profits in the most tax efficient manner and companies investing surplus cash.
Up to 90 minutes (approximately), with 30 minutes Q&A I Structured CPD accredited by the CII
Learning outcomes
By the end of this session, you will be able to:
- Describe retirement planning considerations for business owners
- Evaluate the tax treatment of company withdrawals
- Identify the practicalities and wider tax considerations when advising on corporate investments
- Understand the tax and accounting treatment of companies who make investments in bonds and OEICs.
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 to claim your CPD certificate on the link below
1. True or False, employer pension contributions are limited to the relevant earnings of the individual?
A. True
B. False
2. Assuming the wholly and exclusively test is met, employers get the tax relief on employer penion contributions?
A. When the payment reaches the pension provider.
B. When the money leaves the company bank account .
C. When the funds are invested in the pension.
3. A company using historic cost accounting accounts for investment bond gains:
A. By taxing the growth on an annual basis
B. By taxing the gain when a withdrawal is made
C. By taxing the annual growth and when the bond ends
D. By ignoring any withdrawals up to 5% of the original premium
4. Companies may have Business Asset Disposal relief issues if they have investment exceeding what percetage of their assets?
A. 10%
B. 20%
C. 30%
D. 50%
1. True or False, employer pension contributions are limited to the relevant earnings of the individual?
A. True
B. False
2. Assuming the wholly and exclusively test is met, employers get the tax relief on employer penion contributions?
A. When the payment reaches the pension provider.
B. When the money leaves the company bank account .
C. When the funds are invested in the pension
3. A company using historic cost accounting accounts for investment bond gains:
A. By taxing the growth on an annual basis
B. By taxing the gain when a withdrawal is made
C. By taxing the annual growth and when the bond ends
D. By ignoring any withdrawals up to 5% of the original premium
4. Companies may have Business Asset Disposal relief issues if they have investment exceeding what percetage of their assets?
A. 10%
B. 20%
C. 30%
D. 50%
Before collecting your certificate, please take a moment to provide us feedback on this session, please email prudential.distribution.team@prudential.co.uk
Complete the form below and we’ll email your CPD confirmation to you. Please use the email address that you would usually use when contacting us.
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