Group Taxation

The course will give participants a practical guide to the workings of the UK group corporation tax regime. Case studies and computations will aid the learning process.

At the end of the course delegates will benefit from an understanding of the taxation consequences of creating a group having worked through a variety of computations on group taxation, group relief, group capital gains. They will also gain an appreciation of problem areas in group taxation and planning.

The course will include tax calculations for groups of companies, group loss relief tax rules and procedures and group payment and administration and compliance rules and available relaxations with HMRC. Any recent developments in UK group taxation law and practice will also be covered together with any recent case law decisions which are likely to be of day to day relevance to the busy group tax manager or adviser.