Corporation Tax Refresher

This course provides an introduction and refresher to key aspects of UK corporation tax, this course is designed to equip delegates with a solid understanding of how a company’s profit is taxed

Introduction

Programme highlights:

  • The scope of corporation tax and the meaning of tax residence for companies
  • The calculation of profits chargeable to tax, examining the interaction between accounting treatment and the main taxing provisions
  • The implications of being a close company
  • The taxation of interest, bad debts and the release of debts under the loan relationships regime
  • The conditions for enhanced tax relief for R&D expenditure
  • An introduction to the capital allowances (post-FA 2008) regime for claiming tax relief on qualifying capital spend.
  • The taxation of gains or losses on the disposal of capital assets;
  • Group relief for losses and the relevance of capital gains groups

Event details


Date:

Thursday 01 April 2010

Location:

Halsbury House (Boardroom)
London, WC2A 1EL

Register for 3 courses and receive 4th FREE!

Benefits

After attending this course you should be able to:

  • Understand the importance of accounting treatment on the taxation of company profits
  • Explain how different sources of income are taxed and the way in which expenditure is relieved
  • Identify loan relationships and understand the significance of loans with connected companies
  • Appreciate the importance of capital allowances and the rules for intangible assets in relieving capital expenditure
  • Understand how capital profits or losses are taxed or relieved
  • Recognise the opportunities to relieving losses and the importance of groups

Who Should Attend

Accountants and lawyers working in industry or practice who wish to gain a broad understanding of corporation tax, or those looking simply to refresh their knowledge.

Supported by:

Taxation