Corporation Tax Part 2 – Large Companies and Groups

Speaker:  Russell Cockburn  |  CPD Hours: 6.0

Price £545 plus VAT

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Part 2 is a standalone course which covers large UK companies and groups and more detailed corporation tax rules than is covered on the Part 1 course. Attendance on Part 1  is not essential as the course includes refresher points on these aspects of Corporation Tax but a basic understanding of the essential principles and computational aspects of corporation tax in the UK is assumed.


Introduction to group taxation

  • Loss relief
  • Recent changes to loss relief rules and procedures
  • Group relief rules and claims procedures
  • Expenses reliefs
  • Management expenses
  • Rental income losses
  • Capital Gains and losses

Financial income aspects

  • Loan relationships
  • Charges on income
  • The foreign profits exemption
  • The Worldwide debt cap – brief introduction
  • Double taxation relief
  • Foreign exchange transactions

Specific reliefs and avoidance provisions

  • Transfers of trade and loss relief rules
  • Major changes in trade rules
  • Capital gains and losses – rules and planning?
  • Inter-group rules and procedures
  • The substantial shareholdings exemption


Aimed at newcomers to corporation tax in larger companies and groups, as well as those requiring a refresher, it covers the main issues affecting larger UK corporates. At the end of the course delegates should be able to successfully identify and deal with the chief computational and compliance aspects of their company and group tax reporting obligations.


12th Apr 2017

09:30 - 17:00

De Vere Holborn Bars

21st Jun 2017

09:30 - 17:00

De Vere Holborn Bars

20th Sep 2017

09:30 - 17:00

Central London

15th Nov 2017

09:30 - 17:00

Central London

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