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					                                              Autumn 2008




                              CPD
                          Specialist
                           Courses

                                     Prices from
                          £85 plus VAT

    25% Discount for Local Members
         Free for National Members

Birmingham   Bristol   Coventry   Edinburgh   Haydock     High Wycombe

     Leeds    Leicester   London    Nottingham   Oxford    Stirling
2


                                                                                  Welcome
                Our specialist course programmes are organised twice yearly in the spring and autumn. The programmes are
                planned in response to what is happening in the professional environment. There is no set pattern or regular
                programme as they address needs as and when they are identified.
                The programmes are designed to provide you with a selection of highly topical and specialist courses which will not
                usually be found in our local CPD course programmes. Our presenters are very experienced and knowledgeable
                professionals and their delivery is always from a practical perspective. We don’t just inform you about the facts but
                aim to interpret rules and regulations and explain how they will affect you and your clients.
                If you have any comments on our autumn 2008 programme or would like any more information on any of the
                courses please contact me on 0116 258 1200 or liz.coates@mercia-group.co.uk
                Liz Coates FCA
                Director

                                                Course Programme Autumn 2008




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                                                                                                                                                                                                 St
Acting for Doctors: An Update                         3                                                                                                        27 Oct    23 Sep

Acting for Dentists: An Update                        3 19 Mar 09                                                                                           10 Jun 09

Acting for FSA Clients: An Introduction               4                           10 Mar 09                                                                    21 Oct

Acting for FSA Clients: A Refresher                   4                             18 Nov                                                                  18 Mar 09

Acting for General Insurance & Mortgage Brokers 4                                                                                                             7 Apr 09   13 Nov

Acting for Travel Agents under FSA                    5                                                                                                       10 Nov     4 Feb 09

Solicitors’ Accounts Rules Update                     5                                                                   24 Nov                               4 Dec     26 Nov

Limited Liability Partnerships                        5                13 Oct                                              20 Oct                  16 Sep     22 Sep

Audit and Accounts of Group Companies                 6                23 Sep                                              16 Sep                   6 Oct     17 Nov                            15 Sep

Money Laundering Update                               6                             26 Nov       12 Nov                    5 Nov         10 Nov               19 Nov

Duties and Responsibilities of Directors              6                                                       20 Oct                               10 Dec     24 Nov                18 Feb 09

UK Tax Issues for Non Domiciled Individuals           7                19 Nov       24 Oct                    17 Nov                     27 Nov    14 Nov      1 Dec                 13 Nov

Advising the Elderly: The Risks and Planning
                                                      7     27 Oct                                                        17 Sept        11 Dec                2 Oct
Opportunities
Budget 2009                                           7                                                                  31 Mar 09                26 Mar 09 30 Mar 09

Understanding Group Accounts                          8     17 Oct                                                                       24 Oct                28 Oct

An Introduction to Solicitors’ Accounts Rules         8     25 Nov                                            3 Nov      20 Jan 09                             5 Nov

Practical Problems with Solicitors’ Accounts Rules    8 21 Jan 09                                                                        10 Dec     1 Dec      9 Dec

Back to Basics: Trusts                                9     22 Oct                                                                       2 Oct                 6 Nov      23 Oct

Back to Basics: Inheritance Tax                       9     22 Oct                                                                       2 Oct                 6 Nov      23 Oct

Back to Basics: Auditing                              9     18 Nov                                                                       7 Oct                 14 Oct

VAT: Dealing with Investigations, Appeals and
                                                     10     5 Nov                                                           7 Oct                             11 Nov      6 Oct
Disputes
VAT: Dealing with Retailers                          10                           17 Feb 09                                           11 Feb 09               5 Mar 09

                                                                      Mercia reserves the right to vary the published programme



                                 Course details, venues and timings can be found on pages 3 - 10



              •	enrolments@mercia-group.co.uk                          t 0116 258 1200                        f 0116 258 1250                       www.mercia-group.co.uk
                                                                                                                                                                                3


      About Mercia                                 Acting for Doctors:                                                 Acting for
We are one of the UK’s largest providers               An Update                                                  Dentists: An Update
of training and support services to the
accountancy profession. Our mission is
to create value and opportunity for all         £110 plus VAT per person                                         £110 plus VAT per person
our clients and employees by becoming                 25% Discount for Local Members                                   25% Discount for Local Members
                                                        Free for National Members                                        Free for National Members
the leading provider of profitable
products and services, which meet                   Speaker: Bob Trunchion, MacIntrye Hudson                        Speaker: Bob Trunchion, MacIntrye Hudson

every client’s needs.                                                 OBJECTIVES                                                       OBJECTIVES

                                              In this rapidly changing and increasingly competitive            The face of dentistry has changed dramatically over
With a client base of over 4000                                                                                the last five years and most dentists now have
                                              niche market, it is essential that accountants are
independent practices, we offer open          aware of the most recent technical developments. This            potentially highly profitable businesses which will
course programmes in more than 40             course updates delegates on matters that affect their            become less dependent on the NHS despite the
                                              GP clients, so that they can continue to provide these           introduction of a new contract / PDS (in stages
different locations nationwide. We also                                                                        throughout the United Kingdom). They must, therefore,
                                              clients with a wide-ranging and knowledgeable
have a programme of CPD courses on            service.                                                         adapt to this aggressive environment or see their
                                                                                                               practice shrink, and as their accountant you must
CD. For more details visit                                                                                     have a good understanding of this new environment
                                              The structure of the medical practice in the light of the
www.mercia-group.co.uk or contact             new GP contract will be considered.                              so that you can advise on ways of meeting the
liz.coates@mercia-group.co.uk or call                                                                          challenge.
                                                                        CONTENT
her on 0116 258 1200.                                                                                                                    CONTENT
                                              •	 The GP Contract (GMS and PMS)
                                                                                                               •	 The NHS and dentists – an overview
                                              •	 Goodwill and negative equity                                  •	 Fees/income sources for dentists

    Finding the right                         •	 Superannuation and pensions                                   •	 Private dental practices

     course for you                           •	 Partnership deeds – the main specialist financial
                                                 clauses
                                                                                                               •	 Structure – associates, support structures,
                                                                                                                  technicians, hygienists

We’re always keen to make life easier                                                                          •	 Accounts, tax, VAT, PAYE problems
                                              •	 APMS and its consequences for the future
for you. Therefore we’re continually                                                                           •	 Tax planning – superannuation/pension provision;
                                              •	 Stop press – the most recent developments                        structure – sole practitioners, associates,
developing the services which we offer.
                                                                                                                  companies
Recently we’ve improved our website by                         WHO SHOULD ATTEND
                                                                                                                                WHO SHOULD ATTEND
adding an enhanced search facility.
                                              Accountants already acting for GP clients who have a             Accountants already acting for dentist clients or those
You can now find out if Mercia is             basic knowledge of the subject and are looking for a             wishing to enter this important niche market.
running any course you need by                technical update and refresher.
checking our database of courses                                                                                                     CPD HOUrS: 3
                                                                    CPD HOUrS: 3
online. So whether you are looking for a
particular course or would like to view
the complete range of courses available,
go to www.mercia-group.co.uk and
click on ‘Find a Course’.

This facility includes a wide range of
search options making it easy for you
to find just the right course. You can
                    search by location,
                    course type, course
                    level or any
                    combination of
                    these.


                                                                  Novotel, Nottingham                                            Jury’s Inn, Birmingham
                                                 23 September 2008                  2.00pm to 5.00pm                19 March 2009                    2.00pm to 5.00pm
                                                             Strand Palace Hotel, London                                      Strand Palace Hotel, London
                                                   27 October 2008                  2.00pm to 5.00pm                 10 June 2009                    2.00pm to 5.00pm
                                                   Mercia reserves the right to vary the published programme        Mercia reserves the right to vary the published programme




            •	enrolments@mercia-group.co.uk          t 0116 258 1200                        f 0116 258 1250            www.mercia-group.co.uk
4


 Acting for FSA Clients:                                          Acting for FSA Clients:                                              Acting for General
    An Introduction                                                    A refresher                                                        Insurance &
                                                                                                                                       Mortgage Brokers
    £230 plus VAT per person                                       £130 plus VAT per person                                         £130 plus VAT per person
     including buffet lunch                                              25% Discount for Local Members                                   25% Discount for Local Members
                                                                           Free for National Members                                        Free for National Members
        25% Discount for Local Members
       £50 plus VAT for National Members                             Speaker: Ian Fletcher, 2020 Consulting Group                     Speaker: Ian Fletcher, 2020 Consulting Group
     Speaker: Ian Fletcher, 2020 Consulting Group                                         OBJECTIVES                                                      OBJECTIVES
                         OBJECTIVES                              This course is designed to refresh delegates on the FSA          The objectives of this course are to ensure that all
                                                                 regime and to ensure that they are up to date with all           auditors of mortgage and general insurance brokers
Most mortgage, general insurance, stock broking and
                                                                 the latest FSA developments and rule changes.                    are fully prepared for the FSA regulatory environment
IFA type business are regulated by the FSA. This
                                                                                                                                  and understand the procedures they must adopt to
course is designed to introduce delegates to the FSA             It will also revisit key accounts and audit issues and           comply with their responsibilities to the client and the
regime and to ensure that they have the compliance               any new APB, ICAEW, ACCA pronouncements in this                  FSA.
procedures and knowledge to comply fully with the                specialist area.
rules and undertake audit and accounts work                                                                                                                 CONTENT
effectively.                                                                               CONTENT
                                                                                                                                  •	 An overview of the FSMA 2000
                          CONTENT                                This course will cover:
                                                                                                                                  •	 Permanent information required
This course will cover:                                          •	 FSA rule changes
                                                                                                                                  •	 Preparation and resources needed
•	 The key rules of the FSMA 2000                                •	 APB, ICAEW, ACCA pronouncements
                                                                                                                                  •	 Planning and risk management
•	 Part IV authorisation                                         •	 Changes to the FSA web site
                                                                                                                                  •	 Systems and the high level standards
•	 The FSA web site                                              •	 Practice assurance and/or audit regulations
                                                                                                                                  •	 Conduct of business rules
•	 Permanent information                                         •	 Guidance on the preparation of accounts and the
                                                                    audit of FSA regulated businesses.                            •	 The specific requirement of an FSA audit as
•	 Engagement and representation letters                                                                                             compared to a true and fair audit
                                                                 Case studies will from part of this course.
•	 RMAR reporting requirements                                                                                                    •	 Completion and partner review
                                                                                  WHO SHOULD ATTEND
•	 Client monies and assets                                                                                                       •	 Reporting and whistle blowing requirements
                                                                 Anyone who has clients who are regulated by the FSA
•	 Audit exempt work                                             and would like a reminder and update of the rules                •	 Annual returns and reporting
                                                                 affecting them.
•	 Risk and common errors                                                                                                         •	 Accounting requirements for audit exempt clients
                                                                          CPD HOUrS: 3 (AUDIT rELATED: 3)
•	 Audit procedures for planning, doing and                                                                                       •	 New FSA and other regulatory developments
   completion stages
                                                                                                                                                   WHO SHOULD ATTEND
Case studies will form part of the course.
                                                                                                                                  All partners and staff who have general insurance and
                 WHO SHOULD ATTEND                                                                                                mortgage broker clients and who are involved in the
                                                                                                                                  accounts, audit or tax affairs of these clients.
Anyone who has clients who are regulated by the FSA
and wants to get a thorough understanding of the                                                                                          CPD HOUrS: 3 (AUDIT rELATED: 3)
rules and accounts/audit requirements.

         CPD HOUrS: 6 (AUDIT rELATED: 6)




               Strand Palace Hotel, London                                Oak Tree Conference Centre, Coventry                                        Novotel, Nottingham
     21 October 2008                  9.30am to 5.00pm              18 November 2008                   2.00pm to 5.00pm              13 November 2008                   2.00pm to 5.00pm
         Oak Tree Conference Centre, Coventry                                New Connaught Rooms, London                                         Strand Palace Hotel, London
     10 March 2009                    9.30am to 5.00pm                18 March 2009                    2.00pm to 5.00pm                  7 April 2009                   2.00pm to 5.00pm
     Mercia reserves the right to vary the published programme        Mercia reserves the right to vary the published programme        Mercia reserves the right to vary the published programme




                 •	enrolments@mercia-group.co.uk                        t 0116 258 1200                        f 0116 258 1250            www.mercia-group.co.uk
                                                                                                                                                                                                   5


       Acting for Travel                                             Solicitors’ Accounts                                                  Limited Liability
      Agents under FSA                                                  rules Update                                                         Partnerships

  £130 plus VAT per person                                         £110 plus VAT per person                                         £110 plus VAT per person
        25% Discount for Local Members                                   25% Discount for Local Members                                    25% Discount for Local Members
          Free for National Members                                        Free for National Members                                         Free for National Members

    Speaker: Ian Fletcher, 2020 Consulting Group                     Speaker: John Welsford, Mercia Group Ltd or                        Speaker: John Welsford, Mercia Group Ltd
                                                                                    Mike Ulrich
                        OBJECTIVES                                                                                                                        OBJECTIVES
                                                                                         OBJECTIVES
The Government has asked the Financial Services                                                                                   LLPs have now been with us for over 6 years and nearly
Authority (FSA) to regulate travel Insurance sold with a         The report required by the Law Society under the                 20,000 have been formed. Clearly many organisations
holiday or related travel from January 2009. This                Solicitors’ Accounts Rules 1998 is one of the more               are starting to see the benefits of conducting business as
change will affect travel agents, tour operators, coach          onerous tasks of the independent accountancy                            .
                                                                                                                                  an LLP However, the decision to operate as an LLP or to
tour operators and airlines.                                     practice.                                                        convert to an LLP is not a simple one. At the end of this
                                                                                                                                  course participants will understand clearly the
The objective of this course is to provide accountants           On completion of this course participants will not only          advantages and disadvantages of an LLP and the
and auditors with an overview of the relevant FSA                know what the rules consist of and what they say but             practical issues involved in using an LLP or of converting
rules and regulatory reporting requirements for Travel           will also understand what they require a Solicitor to do                   .
                                                                                                                                  to an LLP The updated SORP changed substantially the
Agents.                                                          in practice.                                                     accounting treatment in many areas. This course will
                                                                                                                                  explain clearly what the complex requirements are and
                          CONTENT                                                          CONTENT                                how they should be implemented.
•	 Overview of the FSA rules applying to Travel Agents           This course will concentrate on these organisations                                        CONTENT
                                                                 and will cover the following areas:
•	 CP07/22: Regulating Travel Insurance                                                                                           Introduction to LLPs
                                                                 •	 SAR 98                                                        •	 Why they exist, what they are and their legal status.
•	 Client reporting requirements                                                                                                  Advantages of an LLP
                                                                 •	 The Law Society checklist
                                                                                                                                  •	 The main reasons for forming an LLP and the
•	 Client PII and financial resources rules
                                                                                                                                     disadvantages.
                                                                 •	 The report to the Law Society
•	 Understanding the nature of the client                                                                                         Limited Liability
                                                                 •	 The Law Society guidelines on the operation of the            •	 What this means
•	 Accounting responsibilities                                      client accounting system                                      •	 Personal liability of members – is it a problem?
•	 Engagement letters                                            •	 Common errors found by the Law Society and                    The accounting of LLPs
                                                                    Reporting Accountants                                         •	 The legal requirements          •	 Content of the accounts
•	 Whistle blowing to the FSA                                                                                                        for true and fair               •	 Audit and filing
                                                                 •	 Where problems may occur under SAR 98                            accounts                           requirements.
•	 Permanent File information
                                                                 •	 Frequently asked questions and answers                        LLP SORP
•	 Planning the assignment                                                                                                        •	 Main implications of the •	 Members remuneration
                                                                 •	 Risks to the Reporting Accountant                                new SORP                    and capital:
•	 Doing the audit work                                                                                                           •	 Allocation of profits       - Equity
                                                                                  WHO SHOULD ATTEND                               •	 Members annuities           - Expense
•	 Completion including management letters and
                                                                                                                                  •	 Business combinations
   letters of representation.                                    This course is aimed at partners and staff with SAR
                                                                 experience. Staff with no previous experience of the             The taxation of LLPs
                 WHO SHOULD ATTEND                               rules should attend An Introduction to Solicitors’               •	 Confirmation of the             •	 Stamp duty
                                                                 Accounts Rules (page 8).                                            basic tax position              •	 Treatment of members’
All partners and senior staff who act for Travel Agents                                                                           •	 The few differences                remuneration
and similar businesses.                                                   CPD HOUrS: 3 (AUDIT rELATED: 3)                            from partnership tax
         CPD HOUrS: 3 (AUDIT rELATED: 3)                                                                                                           WHO SHOULD ATTEND
                                                                                                                                  Partners and all senior staff who advise partnerships
                                                                                                                                  and LLPs.
                                                                                                                                           CPD HOUrS: 3 (AUDIT rELATED: 3)

                                                                                                                                           Leicester City Football Club, Leicester
                                                                                                                                     16 September 2008                  2.00pm to 5.00pm
                                                                    Adams Park Conference Centre, High Wycombe                                New Connaught Rooms, London
                                                                    24 November 2008                   2.00pm to 5.15pm              22 September 2008                  2.00pm to 5.00pm
           New Connaught Rooms, London                                               Novotel, Nottingham                                            Bristol Golf Club, Bristol
   10 November 2008                   2.00pm to 5.00pm              26 November 2008                   2.00pm to 5.00pm                13 October 2008                  2.00pm to 5.00pm
                   Novotel, Nottingham                                       New Connaught Rooms, London                             Adams Park Conference Centre, High Wycombe
    4 February 2009                   2.00pm to 5.00pm               4 December 2008                   2.00pm to 5.00pm                20 October 2008                  2.00pm to 5.15pm
     Mercia reserves the right to vary the published programme        Mercia reserves the right to vary the published programme        Mercia reserves the right to vary the published programme




                 •	enrolments@mercia-group.co.uk                        t 0116 258 1200                       f 0116 258 1250             www.mercia-group.co.uk
6



Audit and Accounts of                                                 Money Laundering                                                       Duties and
 Group Companies                                                          Update                                                          responsibilities of
                                                                                                                                              Directors
    £110 plus VAT per person                                       £110 plus VAT per person                                          £110 plus VAT per person
        25% Discount for Local Members                                    25% Discount for Local Members                                    25% Discount for Local Members
          Free for National Members                                         Free for National Members                                         Free for National Members

         Speaker: Phil Frost, Mercia Group Ltd                         Speaker: Andrew Güntert, Mercia Group Ltd.                                      Speaker: Mike Griffiths

                        OBJECTIVES                                                        OBJECTIVES                                                         OBJECTIVES

The main focus of this course is to provide a refresher          Most practice staff are aware of the requirements of the          The Companies Act 2006 has made and continues to
and guidance on the recurring practical issues                   rules and regulations and what they must do to avoid              make (full implementation is not expected until
involved in the preparation of group accounts. In                breaking the law. However, are they applying them correctly       October 2009) very substantial changes to the law on
addition it will cover changes introduced by the                 in practice?                                                      directors. Not only is there a codification of directors’
Companies Act 2006; prospective changes to UK                                                                                      duties, but also there are many changes of detail on
GAAP as they move inexorably towards international               Our experience is that firms are making far fewer reports         matters such as notice in service contracts,
accounting standards; group reorganisation; and                  than anticipated. Is this because there are fewer crimes or       indemnities for directors, confidentiality of residential
auditing issues.                                                 that people are failing to report them? The 3rd EU Money          addresses, the end of sole corporate directors,
                                                                 Laundering Directive required member states to issue              directors’ loans, the potential liabilities of directors and
                          CONTENT                                revised Regulations and the new Regulations came into             decision making within companies. The course will
                                                                 effect in the UK on 15 December 2007. Participants will           consider these matters and will ensure all participants
•	 Determining investment status                                 understand the available guidance and the practical effect of     are in a position to advise their clients on the impact
•	 Exemptions and exclusions from consolidations                 the revised regulations. The course will significantly increase   of these changes.
•	 Changes introduced by the Companies Act 2006 –                awareness of the issues and provide practical guidance on
   in particular the requirement for medium sized                what should be reported and how.                                                             CONTENT
   groups to prepare consolidated accounts
•	 Issues arising from the preparation of consolidated                                      CONTENT                                •	 The end of sole corporate directors
   accounts                                                                                                                        •	 The end of underage directors
                                                                 •	 Update on the law and regulations
•	 Goodwill                                                                                                                        •	 The register of directors and confidentiality
                                                                 •	 Revised money laundering regulations
•	 Acquisitions and disposals                                                                                                      •	 Codification of directors’ duties
                                                                    - the differences and effects
•	 Group reorganisations                                                                                                           •	 Service contracts
                                                                 •	 How to avoid doing too much!
•	 Accounting for associates and joint ventures                                                                                    •	 Severance payments
                                                                 •	 What should be reported and how
•	 Auditing issues                                                                                                                 •	 Substantial property transaction
                                                                    - are your internal procedures working?
•	 Prospective changes to accounting standards                                                                                     •	 Directors’ loans
                                                                    - a series of examples to illustrate when reports are
                                                                                                                                   •	 Directors’ personal liabilities
                                                                      required
                                                                                                                                   •	 Decision making within companies
                 WHO SHOULD ATTEND                               •	 CDD (Customer Due Diligence) and identity checks
                                                                    - what is a risk based approach?                                                 WHO SHOULD ATTEND
All those acting for group companies who need to                    - what the JMLSG say
keep up to date with the audit and accounting                       - the CCAB guidance and recent ICAEW Tax Faculty               All senior staff who act for incorporated business who
requirements of these concerns.                                       guidance                                                     need an update of the changes being introduced by
                                                                 •	 Interaction with other rules and regulations, ISAs             Companies Act 2006.
         CPD HOUrS: 3 (AUDIT rELATED: 3)                            and professional ethics
                                                                 •	 Practical consequences of the first four years                 The course will also be relevant to clients who hold
                                                                                                                                   the position of director.
                                                                                   WHO SHOULD ATTEND
                                                                                                                                              CPD HOURS: 3 (AUDIT RELATED: 3)
                                                                 The course will be particularly relevant to all personnel
                                                                 who are directly involved with client affairs and want
                                                                 to understand more clearly how the rules are working
                                                                 in practice.

                                                                           CPD HOUrS: 3 (AUDIT rELATED: 3)

               Management Centre, Stirling                           Adams Park Conference Centre, High Wycombe
    15 September 2008                 1.30pm to 4.30pm               5 November 2008                    2.00pm to 5.15pm
    Adams Park Conference Centre, High Wycombe                                   Holiday Inn, Leeds/Garforth                                           Holiday Inn, Haydock
    16 September 2008                 2.00pm to 5.15pm               10 November 2008                   2.00pm to 5.00pm                20 October 2008                   2.00pm to 5.00pm
                  Bristol Golf Club, Bristol                                             Edinburgh First                                           Strand Palace Hotel, London
    23 September 2008                 2.00pm to 5.00pm               12 November 2008                  9.30am to 12.30pm              24 November 2008                    2.00pm to 5.00pm
         Leicester City Football Club, Leicester                              New Connaught Rooms, London                                    Leicester City Football Club, Leicester
     6 October 2008                   2.00pm to 5.00pm               19 November 2008                   2.00pm to 5.00pm              10 December 2008                    2.00pm to 5.00pm
               Strand Palace Hotel, London                                 Oak Tree Conference Centre, Coventry                                        Oxford Centre, Oxford
    17 November 2008                  2.00pm to 5.00pm               26 November 2008                   2.00pm to 5.00pm               18 February 2009                   2.00pm to 5.00pm
     Mercia reserves the right to vary the published programme         Mercia reserves the right to vary the published programme         Mercia reserves the right to vary the published programme




                 •	enrolments@mercia-group.co.uk                        t 0116 258 1200                         f 0116 258 1250             www.mercia-group.co.uk
                                                                                                                                                                                                    7



 UK Tax Issues for Non                                            Advising the Elderly:                                                         Budget 2009
 Domiciled Individuals                                           The risks and Planning
                                                                     Opportunities
  £110 plus VAT per person                                         £110 plus VAT per person                                          £110 plus VAT per person
         25% Discount for Local Members                                   25% Discount for Local Members                                    25% Discount for Local Members
           Free for National Members                                        Free for National Members                                         Free for National Members

      Speaker: Andrew Burgess, Mercia Group Ltd                           Speaker: Jonathan Wilkey, PPS Training                       Speaker: Mark Ward, The Professional Training
                                                                                                                                                      Partnership
                         OBJECTIVES                                                       OBJECTIVES
                                                                                                                                                           OBJECTIVES
The sweeping changes to the remittance basis of                  Advising the elderly on the financial implications of
taxation in the Finance Act 2008 have focussed                   long-term care is a rapidly expanding area of Law and             This course will give you the opportunity to consider
attention on the tax position of non-domiciled                   Finance. However, the expansion has brought with it               the Chancellor’s recent Budget statement. In particular
individuals in the UK. This course will consider in detail       added complications for the practitioner with the                 it will focus on the impact of the proposed legislation
all the direct tax issues facing this group.                     ongoing introduction of new legislation, changes in               on your clients.
                                                                 regulations, guidelines and case law. The aim of this
                          CONTENT                                course is to bring together recent changes that have                                        CONTENT
                                                                 taken place and offer practical and current advice on the
What is domicile?                                                common questions asked by clients and practitioners.              •	 Personal taxation
•	 Domicile of origin
•	 Domicile of choice                                                                       CONTENT                                •	 Business taxation
•	 Domicile of dependence
                                                                 •	 Setting the scene: an overview of funding long-term            •	 Capital taxes
•	 Deemed domicile
                                                                    care and asset protection
Remittance basis                                                                                                                   •	 VAT
                                                                 •	 Professional issues: Conflict of interest. Financial
•	 Claiming the remittance basis
                                                                    Health check. Mental capacity. Practitioners’ duties.
•	 Remittance basis charge                                                                                                         The precise content of this course cannot be
                                                                    Risk analysis. File management. IPFDA claims.
•	 Identifying remittances                                                                                                         determined at the time of going to print but will be
                                                                    Avoiding negligence claims
•	 What constitutes a remittance                                                                                                   available from Mercia on request nearer the time of the
•	 Dealing with mixed funds                                      •	 Financial assessments, the Notional Capital Rule and           course.
                                                                    local authority recovery procedures.
Specific issues on types of income and capital gains                                                                                                WHO SHOULD ATTEND
                                                                 •	 Asset protection: immediate, medium and long term
IHT and the non domiciled
                                                                    planning                                                       All partners and senior members of staff who would
•	 Excluded property trusts
                                                                                                                                   like a detailed review of this year’s Budget
                                                                 •	 Asset protection: the options - Wills. Trusts. Leases.
Offshore trusts and the non domiciled                                                                                              pronouncements.
                                                                    Gifting assets. Disregarded assets and asset
•	 Income tax issues
                                                                    preservation. Investment and insurance plans.                                        CPD HOUrS: 3
•	 CGT issues
                                                                    Personal Possessions. Sharing property with the
                  WHO SHOULD ATTEND                                 elderly. Equity Release schemes
                                                                 •	 Options relating to the family home
All partners and senior staff, including tax specialists,
who advise non-domciled individuals on the tax                   •	 Complications with former Local Authority properties
implications of their status.
                                                                 •	 Protection of business assets
                       CPD HOUrS: 3
                                                                 •	 Effective gifting
                                                                 •	 Amendments to CRAG Guidelines [2008]
         Oak Tree Conference Centre, Coventry                                      WHO SHOULD ATTEND
    24 October 2008                  9.30am to 12.30pm           All partners and senior staff who advise elderly clients.
                   Oxford Centre, Oxford
                                                                                        CPD HOUrS: 3
   13 November 2008                   2.00pm to 5.00pm
         Leicester City Football Club, Leicester
   14 November 2008                  9.30am to 12.30pm
                Haydock Park Racecourse                              Adams Park Conference Centre, High Wycombe
   17 November 2008                   2.00pm to 5.00pm               17 September 2008                  2.00pm to 5.15pm
                  Bristol Golf Club, Bristol                                  New Connaught Rooms, London                                   Leicester City Football Club, Leicester
   19 November 2008                   2.00pm to 5.00pm                 2 October 2008                   2.00pm to 5.00pm                26 March 2009                    2.00pm to 5.00pm
               Holiday Inn, Leeds/Garforth                                          Jury’s Inn, Birmingham                                        Strand Palace Hotel, London
   27 November 2008                   2.00pm to 5.00pm                27 October 2008                   2.00pm to 5.00pm                30 March 2009                    2.00pm to 5.00pm
               Strand Palace Hotel, London                                       Holiday Inn, Leeds/Garforth                          Adams Park Conference Centre, High Wycombe
    1 December 2008                   2.00pm to 5.00pm               11 December 2008                   2.00pm to 5.00pm                31 March 2009                    2.00pm to 5.15pm
     Mercia reserves the right to vary the published programme         Mercia reserves the right to vary the published programme        Mercia reserves the right to vary the published programme




                 •	enrolments@mercia-group.co.uk                        t 0116 258 1200                        f 0116 258 1250              www.mercia-group.co.uk
8



 Understanding Group                                                  An Introduction to                                                Practical Problems
      Accounts                                                       Solicitors’ Accounts                                                  with Solicitors’
                                                                             rules                                                        Accounts rules
    £110 plus VAT per person                                       £110 plus VAT per person                                           £85 plus VAT per person
        25% Discount for Local Members                                    25% Discount for Local Members                                   25% Discount for Local Members
          Free for National Members                                         Free for National Members                                        Free for National Members

      Speaker: Richard Page, Mercia Group Ltd                            Speaker: Andrew Paul, Mercia Group Ltd                          Speaker: Sally Hutchings, Mercia Group Ltd

                        OBJECTIVES                                                        OBJECTIVES                                                       OBJECTIVES

For financial statements beginning 6 April 2008                  The report required by the Solicitors Regulation                  The course is aimed at those who undertake the work
medium sized groups will no longer be exempt from                Authority under the Solicitors’ Accounts Rules 1998 is            on Solicitors’ records. It is suitable for people who are
preparing consolidated accounts.                                 one of the more onerous tasks of the independent                  involved in the fieldwork on these assignments.
                                                                 accountancy practice.                                             However, it will also serve as a useful refresher for
At the end of the course participants will have                                                                                    those who are involved in the review process, as it will
developed skills in the following areas:                         It is very difficult to check that a Solicitor is complying       focus on the types of problems often missed by staff
•	 Production of consolidated accounts under the                 with the Solicitors’ Accounts Rules 1998 unless you               completing these assignments. It is not suitable for
   acquisition method                                            understand what the current rules are. On completion of           people with no prior experience of SAR as a basic
•	 Understanding of exemptions from preparing group              this course participants will not only know what the rules        understanding of Solicitors’ Accounts Rules is required.
   accounts and the exclusion of subsidiaries from the           consist of and what they say but will also understand             People seeking an introduction to the Rules are
   consolidated financial statements                             what they require a Solicitor to do in practice.                  advised to attend An Introduction to Solicitors’
•	 Disposals, piecemeal acquisitions, associates and                                                                               Accounts Rules.
   joint ventures                                                                           CONTENT
•	 Merger accounting and group reconstructions                                                                                                               CONTENT
•	 The audit of group financial statements                       The content will include:
                                                                                                                                   The content is a workshop based format involving
                                                                 •	 Outline of client money and controlled trust money
                          CONTENT                                                                                                  discussion and practical examination via case studies,
                                                                    rules
                                                                                                                                   of examples of non-compliance with the rules including:
                                                                 •	 Operation of client account
The course follows a workshop style format with a                                                                                  •	 problems with bank reconciliations
                                                                 •	 Deposit interest
mixture of formal lecturing supplemented with case                                                                                 •	 mistreatment of disbursements - professional and
                                                                 •	 Accountant’s report requirements
studies / questions to ensure understanding of the                                                                                    other
                                                                 •	 Case studies illustrating workings of rules including
following areas:                                                                                                                   •	 transfers of costs and withdrawals from client
                                                                    examples of:
•	 Types of investment and subsequent treatment in                                                                                    account
                                                                      •	 client monies cash book and ledger accounts;
    the consolidated financial statements                                                                                          •	 handling of money held in trust
                                                                      •	 client account reconciliations:
•	 Intra group balances, fair value adjustments and                                                                                •	 payment of interest
                                                                      •	 disbursements - professional and other;
    goodwill                                                                                                                       •	 identification and treatment of breaches
                                                                      •	 transfers of costs;
•	 Changes to group structures including disposals
                                                                      •	 VAT implications;
    and piecemeal acquisitions                                                                                                                      WHO SHOULD ATTEND
                                                                      •	 problem areas.
•	 Problem areas with the audit of group financial
    statements                                                                                                                     The course is aimed at those who undertake the work
                                                                                   WHO SHOULD ATTEND                               on Solicitors’ records. It is suitable for people who are
                 WHO SHOULD ATTEND                                                                                                 involved in the fieldwork on these assignments.
                                                                 The course is aimed at those who undertake the work
                                                                 on Solicitors’ records. It is aimed at people with little or      However, it will also serve as a useful refresher for
This course is essential for anyone new to the
                                                                 no experience of Solicitors work and is designed to               those who are involved in the review process, as it will
preparation of group accounts or those requiring a
                                                                 ensure they have a good understanding of the SAR                  focus on the types of problems often missed by staff
refresher as to the mechanics of the consolidated
                                                                 and the work required by the Reporting Accountant.                completing these assignments.
process.
                                                                           CPD HOUrS: 6 (AUDIT rELATED: 6)                                  CPD HOUrS: 3 (AUDIT rELATED: 3)
The focus of the course is on understanding the
mechanics of the consolidation and the implications
for the audit of group accounts.

         CPD HOUrS: 6 (AUDIT rELATED: 6)




                                                                                   Hadock Park Racecourse                                   Leicester City Football Club, Leicester
                                                                     3 November 2008                    9.30am to 5.00pm               1 December 2008                   2.00pm to 5.00pm
                  Jury’s Inn, Birmingham                                                   ICO, London                                                      ICO, London
     17 October 2008                  9.30am to 5.00pm               5 November 2008                    9.30am to 5.00pm               9 December 2008                   2.00pm to 5.00pm
               Holiday Inn, Leeds/Garforth                                        Thistle Hotel, Birmingham                                       Holiday Inn, Leeds/Garforth
     24 October 2008                  9.30am to 5.00pm              25 November 2008                    9.30am to 5.00pm              10 December 2008                   2.00pm to 5.00pm
        Cavendish Conference Centre, London                                      High Wycombe Cricket Club                                           Jury’s Inn, Birmingham
     28 October 2008                  9.30am to 5.00pm                20 January 2009                   9.30am to 5.15pm               21 January 2009                   2.00pm to 5.00pm
     Mercia reserves the right to vary the published programme         Mercia reserves the right to vary the published programme        Mercia reserves the right to vary the published programme




                 •	enrolments@mercia-group.co.uk                        t 0116 258 1200                         f 0116 258 1250            www.mercia-group.co.uk
                                                                                                                                                                                                   9



          Back to Basics:                                                 Back to Basics:                                                   Back to Basics:
              Trusts                                                      Inheritance Tax                                                      Auditing

   £85 plus VAT per person                                          £85 plus VAT per person                                         £110 plus VAT per person
        25% Discount for Local Members                                   25% Discount for Local Members                                   25% Discount for Local Members
          Free for National Members                                        Free for National Members                                        Free for National Members

         Speaker: Pat Nown, Mercia Group Ltd                              Speaker: Pat Nown, Mercia Group Ltd                          Speaker: David Gallagher, Mercia Group Ltd

                        OBJECTIVES                                                       OBJECTIVES                                                       OBJECTIVES

This course will introduce the basic principles of trusts        This course will aim to familiarise participants with the        By the end of the course participants will have a better
and the computations necessary for trust tax                     principles of inheritance tax for individuals and trusts         understanding of how to carry out an audit, under the
compliance. This course will not cover tax planning              including fundamental computational aspects.                     latest rules, at the three stages of planning, fieldwork
ideas using trusts.                                                                                                               and completion.
                                                                                           CONTENT
                          CONTENT                                                                                                                           CONTENT
                                                                 The course will include:
The course will include:                                                                                                          •	 General overview and introduction to International
                                                                 •	 General overview                                                 Standards on Auditing (UK and Ireland) and Ethical
•	 Types of trusts and their uses                                •	 Lifetime transfers                                               Standards
•	 Income and capital gains tax computations                     •	 General valuation principles
                                                                                                                                  •	 Planning, including:
•	 Administration                                                •	 Exemptions and Reliefs
                                                                                                                                     - Appointment
•	 Key events and their consequences                             •	 Occasions of charge for trusts
                                                                                                                                     - Risk assessment procedures
                                                                 •	 Administration
Case studies will be used throughout                                                                                                 - Audit approach
                                                                 Case studies will be used throughout                             •	 Fieldwork, including:
                 WHO SHOULD ATTEND                                                                                                   - Tests of control
                                                                                  WHO SHOULD ATTEND                                  - Analytical procedures
This course is aimed at members of staff who require
                                                                                                                                     - Other substantive tests
a basic understanding of trusts and how income tax               This course is aimed at members of staff who require
and capital gains tax apply to trusts. This course will          a basic understanding of inheritance tax and who                 •	 Completion
also be suitable for staff members who deal with the             have little or no existing knowledge in this area or who
tax compliance of trusts but who have come to rely on            require a refresher of the basic rules. It will not              Case studies and exercises will be used throughout.
computer software to get things right.                           normally be suitable for those who have covered this
                                                                                                                                                   WHO SHOULD ATTEND
                                                                 area as part of their professional examinations.
The course is not suitable for those new to the
                                                                                                                                  This course is aimed at those who have, or at least in
profession as participants require a working                     Participants should bring a calculator.
                                                                                                                                  the past have had, a basic understanding of the main
knowledge of income and capital gains tax.
                                                                                       CPD HOUrS: 3                               concepts. They may have had a break from the
Participants should bring a calculator.                                                                                           profession or have worked in a different area and need
                                                                                                                                  a refresher.
                      CPD HOUrS: 3
                                                                                                                                           CPD HOUrS: 6 (AUDIT rELATED: 6)




               Holiday Inn, Leeds/Garforth                                      Holiday Inn, Leeds/Garforth
     2 October 2008                  9.30am to 12.30pm                2 October 2008                   2.00pm to 5.00pm
                  Jury’s Inn, Birmingham                                           Jury’s Inn, Birmingham                                        Holiday Inn, Leeds/Garforth

     22 October 2008                 9.30am to 12.30pm               22 October 2008                   2.00pm to 5.00pm                7 October 2008                   9.30am to 5.00pm

                    Novotel, Nottingham                                              Novotel, Nottingham                                  Cavendish Conference Centre, London
     23 October 2008                 9.30am to 12.30pm               23 October 2008                   2.00pm to 5.00pm               14 October 2008                   9.30am to 5.00pm
                         ICO, London                                                      ICO, London                                               Jury’s Inn, Birmingham
    6 November 2008                  9.30am to 12.30pm               6 November 2008                   2.00pm to 5.00pm              18 November 2008                   9.30am to 5.00pm
     Mercia reserves the right to vary the published programme        Mercia reserves the right to vary the published programme        Mercia reserves the right to vary the published programme




                 •	enrolments@mercia-group.co.uk                        t 0116 258 1200                        f 0116 258 1250            www.mercia-group.co.uk
10
1



   VAT: Dealing with                                                    VAT: Dealing with                                            Booking is easy...
Investigations, Appeals                                                      retailers
     and Disputes

  £110 plus VAT per person                                         £110 plus VAT per person                                                    Phone
        25% Discount for Local Members                                   25% Discount for Local Members
          Free for National Members                                        Free for National Members
                                                                                                                                  Call a member of our enrolments team
                                                                                                                                          on 0116 258 1241.
              Speaker: David Sweeting, IVC                                           Speaker: Neil Owen

                        OBJECTIVES                                                       OBJECTIVES

VAT Investigations and dispute resolutions remain to             Retailers can face a surprising large number of VAT
most practitioners a minefield of complexity and                 issues, many of which are unique to their business
procedure. Subsequent appeals to the VAT and Duties              sector. Anyone advising them should be aware of both
Tribunal are also usually rarely undertaken by the               the complexity of their position and the relative
general practitioner.                                            simplicity of the rules once they are properly
                                                                 understood. This course aims to cover all the major
                                                                                                                                               Online
The course will aim to outline how HMRC undertake                areas of VAT encountered by retail businesses, to                              Book online at
investigations in relation to VAT and the various                enable delegates to have greater confidence in dealing                  www.mercia-group.co.uk
courses of action which may be taken to resolve those            with their clients in this sector.
issues for the client. The course will also provide a                                                                             and click on the ‘Find a Course’ icon
practical guide on how to deal with appeals and                                            CONTENT                                or ‘login’ if you are already registered.
departmental reconsiderations.
                                                                 •	 Daily gross takings
                          CONTENT                                •	 Standard retail schemes
                                                                 •	 Flat rate scheme for retailers
•	 Examination of the procedures HMRC adopt to                   •	 Bespoke retail schemes
   investigate both civil and criminal fraud.                    •	 Retail exports
                                                                 •	 Postal exports
•	 Explanation of the current Appeals procedure for all          •	 Electronically supplied products
   types of dispute and a review of the changes to be
   introduced in 2009.
                                                                 •	 Secondhand margin schemes
                                                                 •	 Pharmacists and florists                                                    Email
                                                                 •	 Other miscellaneous retail issues                                     Send your request to
•	 Practical tips on dispute resolution including
   considering departmental reviews or formal appeals                                                                               enrolments@mercia-group.co.uk
                                                                                  WHO SHOULD ATTEND
   including applications for costs.
                                                                 The course will be relevant for partners and senior
                 WHO SHOULD ATTEND
                                                                 staff who advise retail businesses.
Those practitioners who become involved with any tax
                                                                          CPD HOUrS: 3 (AUDIT rELATED: 1)
investigations and wish to have a good background
knowledge of the procedures adopted by HMRC and
the VAT and Duties Tribunal.

         CPD HOUrS: 3 (AUDIT rELATED: 1)
                                                                                                                                                  Post
                                                                                                                                   Complete the booking form on page
                                                                                                                                        11 and return by post to
                                                                                                                                     Mercia Group Ltd Best House
                                                                                                                                  Grange Business Park Enderby Road
                                                                                                                                    Whetstone Leicester LE8 6EP




                    Novotel, Nottingham
     6 October 2008                   2.00pm to 5.00pm
   Adams Park Conference Centre, High Wycombe                                   Holiday Inn, Leeds/Gosforth                                       Fax
     7 October 2008                   2.00pm to 5.15pm               11 February 2009                  2.00pm to 5.00pm            Complete the booking form on page
                  Jury’s Inn, Birmingham                                  Oak Tree Conference Centre, Coventry                       11 and return to us by fax on
    5 November 2008                   2.00pm to 5.00pm               17 February 2009                  2.00pm to 5.00pm                    0116 258 1250.
            New Connaught Rooms, London                                      New Connaught Rooms, London
   11 November 2008                   2.00pm to 5.00pm                 5 March 2009                    2.00pm to 5.00pm
     Mercia reserves the right to vary the published programme        Mercia reserves the right to vary the published programme




                 •	enrolments@mercia-group.co.uk                        t 0116 258 1200                       f 0116 258 1250      www.mercia-group.co.uk
                                                                                                                                                                                                 11



                                                                                                   Booking Form
                                                                                           DATE         NO. OF                                                                    DATE      NO. OF
                                                                                                        PLACES                                                                              PLACES

                             Acting for Doctors: An Update @                                                                   UK Tax Issues for Non Domiciled
                             £110 per person                                                                                   Individuals @ £110 per person
                             Acting for Dentists: An Update @                                                                  Advising the Elderly: The Risks and Planning
                             £110 per person                                                                                   Opportunities @ £110 per person
                             Acting for FSA Clients: An Introduction @
                                                                                                                               Budget 2009 @ £110 per person
                             £230 per person
                             Acting for FSA Clients: A Refresher @                                                             Understanding Group Accounts @
                             £130 per person                                                                                   £110 per person
                             Acting for General Insurance & Mortgage                                                           An Introduction to Solicitors’ Accounts
                             Brokers @ £130 per person                                                                         Rules @ £110 per person
                             Acting for Travel Agents under FSA @                                                              Practical Problems with Solicitors’
                             £130 per person                                                                                   Accounts Rules @ £85 per person
                             Solicitors’ Accounts Rules Update @                                                               Back to Basics: Trusts @
                             £110 per person                                                                                   £85 per person
                             Limited Liability Partnerships @                                                                  Back to Basics: Inheritance Tax @
                             £110 per person                                                                                   £85 per person
                             Audit & Accounts of Group Companies                                                               Back to Basics: Auditing @
                             @ £110 per person                                                                                 £110 per person
                             Money Laundering Update @                                                                         VAT: Dealing with Investigations, Appeals
                             £110 per person                                                                                   and Disputes @ £110 per person
                             Duties and Responsibilities of Directors                                                          VAT: Dealing with Retailers @ £10 per
                             @ £110 per person                                                                                 person

                                   We are a national member firm - this form is to reserve our places on the courses as indicated.
                                   We understand we will not be invoiced for these places.

                                                                                                              A total of                  places @ £85        £

                                                                                                              A total of                  places @ £110 £

                                                                                                              A total of                  places @ £130 £

                                                                                                              A total of                  places @ £230 £

                                                                                                          Less 25% discount for Local members £

                                                                                                                                                     Sub total £

                                                                                                                                             VAT@ 17.5% £

                                                                                                                                                        TOTAL £


                            Contact name

                            Name of firm

                            Address



                                                                                                                                        Postcode

                            Telephone

                            E mail

                                           Please invoice my firm. I understand the usual 28 days credit terms apply                                                          Please return to:
                                                                                                                                                                      Mercia Group Ltd, Best House,
Mercia is recognised
                                           I/We enclose a cheque for £                                    made payable to Mercia Group Limited                     Grange Business Park, Enderby Road,
 by the ACCA as an
                                                                                                                                                                      Whetstone, Leicester. LE8 6EP
 approved training                                                                                                                                                          t 0116 258 1200
 provider. All of our                      I would like to receive more information about national/local membership
                                                                                                                                                                            f 0116 258 1250
 courses qualify for        Confirmation: An invoice will be sent as confirmation of your booking (if appropriate).                                                  enrolments@mercia-group.co.uk
   CPD hours as             Cancellations: No refund will be made where cancellation is received less than 14 days before the date of the course. All other              www.mercia-group.co.uk
 required by all UK         cancellations will be subject to a £25 administration charge. All cancellations must be in writing.
accountancy bodies.         Mercia Group Ltd is a company registered in England and Wales with company number 1464141 Registered office: Paulton House, 8 Shepherdess Walk, London N1 7LB




               •	enrolments@mercia-group.co.uk                        t 0116 258 1200                         f 0116 258 1250                          www.mercia-group.co.uk
                                                        The Speakers                                                                           25% DISCOUNT FOr
                                                                                                                                               LOCAL MEMBErS

                                                                                                                                               A 25% discount on the total
Andrew Burgess MA                                                        Neil Owen                                                             price will be given to all firms
                                                                                                                                               who pay an annual
Andrew joined Mercia in 2003 as an experienced tax lecturer and          Neil is a freelance speaker and writer. He has almost 20 years        subscription (based upon the
consultant. After 14 years with the Revenue, Andrew joined Neville       involvement in VAT, having worked for 6 years for HMCE, and then      size of their practice) to
Russell, which became Mazars following the merger in 1998. At            for 12 years with a firm of Chartered Accountants in the Thames       belong to a Mercia training
the time of leaving he was senior tax partner in the firm and had        Valley, where he was VAT Director until August 2002. Neil is also     group. This does not include
overall responsibility for the running of the personal tax               a consultant with Southern VAT, providing advice on a wide range      firms who buy season tickets.
department. His expertise lies in the areas of employment                of topics to businesses of all sizes. He also regularly provides      For further information please
taxation, investigation work, charity tax and personal tax planning.     consultancy advice to other professionals such as solicitors and      contact Sarah Moore on
                                                                         accountants.                                                          0116 258 1200.
Ian Fletcher BA ACA
                                                                         Richard Page BA ACA
Ian is a well known lecturer and business consultant who has
gained a reputation for his entertaining style and practical             Richard studied for an Economics degree at the University of
approach to practice management issues. He specialises in                Sheffield. He then worked for Barber Harrison & Platt, Sheffield,
practice management and particularly the systemisation of                primarily in audit and became ACA qualified in 2001. From 2003
accounting practices, motivation of staff and profit improvement         he worked for FTC Kaplan, Nottingham, as a lecturer specialising      FrEE FOr
techniques. Qualified as an independent financial advisor with the       in Financial Reporting but dipped into audit and tax as well. He      NATIONAL MEMBErS
Chartered Insurance Institute, he also advises firms on how to           was also responsible for the office accounts before they were
take advantage of financial services opportunities.                      centralised.                                                          If you have recently enrolled
                                                                                                                                               as a national member (and
Phil Frost BA ACA                                                        Andrew Paul ACA                                                       paid a supplementary fee)
                                                                                                                                               you can send as many people
Phil started lecturing in 1983 having qualified with Coopers &           Andrew trained and qualified with Bishop Fleming in Truro and has
                                                                                                                                               as you wish on these courses
Lybrand in Sheffield. He spent many years with Financial Training        been with Mercia since 1999. He is a lecturer on both our
                                                                                                                                               at no extra cost. (One day
- initially in Sheffield before moving to open their Leicester office    professional development audit and accounts courses and the full
                                                                                                                                               courses where lunch provided
and subsequently becoming the director responsible for the               range of IT courses. He is also involved in assisting clients with
                                                                                                                                               are charged £50 plus VAT.)
Midlands. Phil joined Mercia in 2001 and continues to lecture            technical queries (both audit and accounts and IT) and is part of
                                                                                                                                               Please contact Sarah Moore
extensively on law, auditing, tax and accounts of companies and          the audit peer review team.
                                                                                                                                               on 0116 258 1200 for
charities both to the accounting profession and to those in
                                                                         David Sweeting                                                        further information.
industry and commerce.
                                                                         David has been involved with VAT since 1973. With Customs &
David Gallagher BA ACA
                                                                         Excise he was primarily concerned with investigation work and
David joined the Mercia audit and accounts team at the beginning         VAT control. In 1988 he joined a large accounting practice and
of 1997 and over time has become one of our charity specialists.         subsequently set up his own consultancy business. He travels
He qualified with Grant Thornton in Leicester where he had his first     extensively to present VAT courses to accountancy bodies and has
experience of lecturing. His role at Mercia includes lecturing,          the ability to make VAT interesting!
conducting file reviews, answering technical queries and editing
the charities section of the Mercia Specialist Assignments Manual.       Bob Trunchion MSC FCA ATII TEP
                                                                         Bob is a partner with MacIntyre Hudson. He qualified as a
Mike Griffiths
                                                                         chartered accountant with Coopers & Lybrand where he
Mike is a former university lecturer who now spends practically all      specialised in corporate taxes. He has a wide range of tax
his working time speaking on the CPD circuit to accountants and          knowledge and is also a specialist in a number of industries or
solicitors. He is the co-editor of Loose on Liquidators and Loose        niche markets such as solicitors, farmers and the medical
on the Company Director, two major practitioner works. He is also        profession. Bob is a major technical contributor for Legal Network
the author of Insolvency of Individuals and Partnerships and of          Television and ATC’s TaxTV. He continues to be involved with
Corporate Insolvency for the General Practitioner and a regular          clients on both a consultancy and portfolio basis.
contributor to legal and accountancy periodicals.
                                                                         Mark Ward LLB CTA
Andrew Güntert MSc FCA
                                                                         Mark qualified with Arthur Andersen in 1989, having previously
Andrew specialises in auditing, financial reporting and associated       worked in the tax departments of a small and a medium size firm.
areas and has been delivering CPD lectures for some years. He            Since 1993, he has been lecturing on a wide variety of tax
was with ATC before joining Mercia. He has a strong interest in          matters to both students and qualified practitioners. Mark was
technical issues, writing regularly for the specialist press and is an   admitted as a partner of the Professional Training Partnership in
active member of the ICAEW’s Audit and Assurance faculty serving         January 1999.
on several committees including the Technical and Practical
Auditing Committee.                                                      John Welsford FCA
                                                                         John joined Mercia in 1982 and as Managing Director of the
Sally Hutchings BSc ACA
                                                                         company he built Mercia into one of the leading service providers
Sally trained and qualified with Deloitte Touche, before joining         to the accountancy profession with over 4000 clients and 50
Mercia in 1992 as a member of the audit and accounts team.               members of staff. Whilst he has now handed over his
Sally’s role includes presenting audit and personal development          management responsibilities he continues to lecture extensively on
courses and providing technical support and peer review services.        Mercia courses and for other organisations.
                                                                                                                                                   Mercia Group Ltd,
Pat Nown ACA CTA ATT                                                     Jonathan Wilkey                                                              Best House,
                                                                                                                                                  Grange Business Park,
Pat recently joined Mercia as a tax lecturer bringing a wealth of        Jonathan, solicitor, lecturer and training consultant and a partner         Enderby road,
experience with her. She worked for many years with FTC Kaplan           in the Gloucestershire firm of Gwyn James, specialising in issues        Whetstone, Leicester
where she was Tax Product Director for the Midlands and has              of the elderly and disabled. He writes and lectures widely on these            LE8 6EP
been a tax lecturer for many years both for exam based training          subjects to solicitors, accountants and financial advisers.
                                                                                                                                                     t 0116 258 1200
and for the profession in general. Pat is also an Association of         Contributor to Elderly Clients: A Precedent Manual Ed. Denzil Lush
                                                                                                                                                     f 0116 258 1250
Taxation Technicians Council member and has had various roles            (Jordans) and author of A Practitioners Guide to Equity Release
within the Association over recent years.                                (Jordans. Autumn 2008).                                               enquiries@mercia-group.co.uk

                                                                                                                                                www.mercia-group.co.uk

				
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