Corporation Tax Part 2 – Large Companies and Groups
Course
In City of London
Description
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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
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.
Facilities
Location
Start date
Start date
About this course
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.
Reviews
Subjects
- Payroll
- Tax Liability
- Capital Gains Tax
- Business Income
- Returns
- VAT
- National Insurance
- Auditing
- Company Tax
- Trade
- Corporation Tax
- Tax
- Group Taxation
- Loss Relief
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
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
Corporation Tax Part 2 – Large Companies and Groups