Corporation Tax Part 1 – The Complete Introduction
Course
In City of London
*Indicative price
Original amount in GBP:
£ 545
Improve your personal career with this course and expand your knowledge on the UK Corporation Tax Regime.
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Type
Workshop
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Location
City of london
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Class hours
6h
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Duration
1 Day
Expand your knowledge on the UK Corporation Tax Regime.
Candidates taking this course will learn and analyse the main features of the UK Corporation Tax Regime. Combined with Parts 2 and 3, this interesting course gives a detailed outline of UK taxation for corporate businesses. By combining worked examples and all the main aspects of a corporation tax computation alongside statute, case law and relevant HMRC practice, candidates will acquire the essential principles and procedures in relation to the UK Corporation Tax Regime.
Facilities
Location
Start date
Start date
About this course
Both for beginners and those needing a refresher this exciting course gives a thorough grounding in the basics of corporation tax calculation highlighting the main issues when preparing a CT return and all the accompanying information submissions to HMRC.
Reviews
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Small class and opportunity to discuss made course worthwhile
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Course rating
Recommended
Centre rating
Baldish Mandair
Subjects
- Taxation
- IFRS
- Capital Allowances
- Corporation Tax
- Tax
- Income
- Expenses
- UK GAAP
- Corporative Business
- Trading Profits
- Computing Corporation Tax Profits
Teachers and trainers (1)
Russell Cockburn
Teacher
Russell is an independent taxation consultant, author and lecturer. He has presented tax seminars and in-house courses for Quorum Training Limited for 20 years. He is an experienced presenter for a number of professional training organisations on a variety of UK taxation topics throughout the UK.
Course programme
What is a company for CT purposes?
- Trading and investment companies
- UK corporate residence rules, management and control and incorporation tests
- Company accounting periods, periods of account and the charge to corporation tax
- Current associated company rules for group companies
Computing corporation tax profits
- Trading profits, rules on income and expenses
- The importance of UK GAAP/IFRS
- Rates of corporation tax
- Capital allowances
- Rental income profits, expenses and receipts
- Investment income and deducted tax
- Loan relationship rules
- Loss reliefs
- Intangibles reliefs
- Capital gains and loss relief rules
- Computing corporation tax liabilities
- Close companies
- Shareholder rules and taxation of dividends
- Company Loan Interest
- Preparing a CT computation and return
- Case study on CT computations, returns and capital allowances
Corporation Tax Part 1 – The Complete Introduction
*Indicative price
Original amount in GBP:
£ 545