Our third accredited CPD course of 2026, delivered in conjunction with leading training provider Tolley, took place on Friday 27th March.

Aimed at professional advisers, Ros Martin returned to consider the tax issues relating to different business structures.

During this three-hour course, Ros covered:

  • The different business structures – the tax cost of sole trade vs company vs partnership with changes in tax rates; plus the cost of extracting from a limited company
  • The cost of incorporation and how this can be done effectively
  • CGT and IHT issues with different businesses
  • IR35 – where are we now?
  • Associated companies
  • Partnership – issues and planning

The event took place virtually on Zoom. All our courses are free to attend and delegates qualify for three hours of structured CPD*.

*Please note, CPD not available if watching a recording of the webinar on demand.

Our speaker

Ros Martin - Taxation consultant and lecturer

Ros Martin – Taxation consultant & lecturer

Ros Martin CTA is a consultant and lecturer covering all aspects of direct tax as well as Stamp Duty Land Tax and is a regular speaker at our webinars. Until 2002, Ros was an Inland Revenue Inspector. Since then, Ros has advised on tax planning for large and small businesses and individuals, as well as dealing with full and aspect enquiry work. Her clients are mainly small and medium-sized accountancy practices.

Ros’ consultancy work gives her the opportunity to understand the key issues of concern for accountancy professionals, the latest developments and the practical application of the legislation.