Corporation Tax: Refresher and Update
Explore some of the less familiar areas in corporation tax and the latest changes, updates and legislation involved.
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Course Type
E-learning
Length
3 - 5 hours
What you’ll achieve
- Keep up to date with key developments in company tax calculations, tax relief and changes in accounting dates
- Make the most of losses, for your business and clients, by understanding specific legislation regarding loss calculations and tax relief claims
- Prevent abuses of directors' powers in SMEs
- Understand different kinds of groups and how group tax relief works in practice.
About this course
This course is a refresher and update for anyone working with tax for limited companies in the small and medium-sized enterprise sector and will add to your existing knowledge of the area. It explores some of the less familiar areas in corporation tax and the latest changes, updates and legislation involved.
The course covers key developments in company tax calculations, including expenses involved with tax adjustments. You'll also review specific legislation regarding loss calculations and tax relief claims and the legislation concerning director and shareholder matters. The course also covers how group tax relief works in practice.
Overview
E-learning |
|
3 - 5 hours |
Syllabus
Corporation tax computations
- Corporation tax: an overview
- Recent changes to rates
- Adjusted profit computations
- Getting started
- Legal and professional fees
- The expense of entertaining
- Vehicle leasing and property premiums
- Changes in accounting dates
- Pension contributions
- Investment companies
Making the most of losses
- Corporation tax losses
- Pre- and post-April 2017 losses
- Losses examined
- Corporation tax losses
- Change of ownership
- R&D repayable tax credits
Director and shareholder matters
- Directors and shareholders: an overview
- Director’s loans
- Remuneration strategy
- Share benefits
- Anti-avoidance tactics
Groups
- Corporation tax and groups
- Group relief
- Consortium relief
- Moving assets within a group
- De-grouping
- Loan relationships between connected parties.
How to access
You will be directed to an external site to complete purchase and VAT will be applied at checkout.