Corporation Tax Part 2 - Large Companies and Groups

COURSE OBJECTIVES: Part 2 covers large companies and more detailed corporation tax rules. This is a standalone course providing a review of the tax regime for larger UK companies and groups including worked examples of corporation tax calculations. The course will assume attendance on Part 1 although that is not essential for someone looking for a refresher on these aspects of Corporation Tax.

COURSE CONTENT

Introduction to group taxation

• Loss relief – trade and non-trade

• Expenses reliefs

• Management expenses

• Rental income losses

• Capital Gains and losses

Financial income aspects

• Loan relationships

• Charges on income

• The new foreign profits exemption

• Double taxation relief

• Foreign exchange transactions

Specific reliefs and avoidance provisions

• Transfers of trade and loss relief rules

• Capital gain rules and planning aspects

• Capital loss relief rules and planning aspects

• The substantial Shareholdings exemption

• Controlled Foreign Companies

• Corporate Venturing Reliefs

• The Construction industry scheme - introduction

• Recent developments and changes to the CT regime




Press Releases, Statements of Practice and Case law developments




WHO SHOULD ATTEND


Part 2 is intended for newcomers to corporation tax in larger companies and groups, as well as those requiring a refresher on some of the more complex issues.




"This course was very good. The trainer is an excellent speaker and the real life examples he mentioned made the course both interesting and relevant." DSRL


Would you like this course run in-house? Call us on 0207 566 8207 to find out more