COURSE OBJECTIVES: This course is designed to provide a comprehensive introduction to the tax issues relating to corporate finance activities using worked examples to illustrate.
The loan relationship rules will be looked at in depth and there will be an overview of the rules concerning taxation of derivatives and hedging. The course will also cover the dividend exemption rules and debt cap rules as introduced by Finance Act 2009 again with worked examples to illustrate.
COURSE CONTENT
Specifically the course will cover the following:
- Loan relationship rules
- Scope and definitions
- Computational provisions
- Tax and relieving provisions
- Connected person rules
- Other anti-avoidance provisions
- Foreign exchange provisions
- Dividend exemptions
- Debt cap
- Derivatives rules
- Scope and definitions
- Accounting rules
- Hedging and the Disregard Regulations
WHO SHOULD ATTEND
The course is essential for those who work within corporate financing and who need to consider the tax impact of various financing strategies. It is equally essential to those who work in practice and who advise on corporate financing.
"Well presented and explained - clear and concise."
Would you like this course run in-house? Call us on 0207 566 8207 to find out more