Corporation Tax Update and Refresher

Speaker:  Russell Cockburn  |  CPD Hours: 6.0

Price £575 plus VAT

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OBJECTIVES

The course provides an opportunity to consider and discuss the most recent changes in this field, the current year’s Finance Act or Finance Bill changes and their potential impact on UK company tax compliance and planning. A one-day course aimed at providing you with a thorough refresher session on the essential features of the UK corporation tax regime the overall objective is to update delegates on the essential changes you need to know about form the last twelve months in corporation tax as well as remind you of the important elements that go to make up your company’s/clients’ tax returns.

CONTENT

Recent HMRC statements and press releases

Changes in recent Finance Acts/Bills

New HMRC concessions and Statements of Practice

Recent case law developments

Potential future reforms – HMRC’s plans

Recent changes to key elements of the corporation tax system potentially including changes to:

  • Capital allowances
  • Loss relief rules
  • Intangibles
  • Accounting periods
  • Capital gains issues
  • Corporate Residence issues
  • Expenses and allowables
  • Associated companies
  • The UK group relief regime
  • Substantial shareholdings exemption.
  • The basics of the corporation tax charge
  • Accounting periods, tax returns, payment and filing obligations
  • Computing the tax liability, expenses and income sources rules
  • The tax position of shareholders and investors
  • Tax rules on dividend income

Current Planning opportunities in the areas of:

  • Minimising disallowed expenditures
  • Increasing capital allowances
  • Maximising loss reliefs
  • Obtaining R and D reliefs or patent box reliefs

WHO SHOULD ATTEND

The course is intended for delegates who possess a reasonable understanding of UK corporation tax but who are in need of a general update or refresher. The content is suitable for accountants or tax managers in industry, commerce, or in practice and who deal with corporate tax in either the large corporate or SME sectors. The course is ideal for anyone looking for an update and refresher on the UK corporation tax regime, whether you are new to company taxation or looking to renew your knowledge of the subject.

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