If you add Corporation Tax Part 1, Part 2 and Part 3 as basket items and apply “CorpTax Bundle” in the coupon you will receive a 10% discount off the list price of each of the courses. This offer only applies to all three courses being purchased.
Corporation Tax Part 2 – Large Companies and Groups is a standalone course which covers the tax issues relevant to large UK companies and groups. Attendance on Part 1 is not essential but a basic understanding of the essential principles and computational aspects of corporation tax in the UK is assumed. Any recent developments in UK group taxation law and practice plus case law decisions will be covered together with any recent changes likely to be of day to day relevance to the busy group tax manager or adviser working in an accountancy or tax practice. At the end of the course, delegates will benefit from an understanding of the taxation consequences of creating a group having reviewed the regime on group taxation, group loss relief and group capital gains. They will also gain an appreciation of problem areas in group taxation and planning.
Introduction to group taxation
Loss relief including FA 2017 changes
Group relief rules and claims procedures
Management expenses and Rental income losses
What is and is not a group
Group tax computations, group relief for losses,
Group payment arrangement for corporation tax, group taxation administration
Companies joining and leaving a group, group transfers of trade
Group capital gains and losses and how to mitigate them, and planning
Inter-group transactions and the tax consequences
Financial income aspects
Charges on income
The foreign profits exemption
FA 2017 rules on interest relief restrictions
Double taxation relief
Foreign exchange transactions
Specific reliefs and avoidance provisions
Transfers of trade and loss relief rules
Major changes in trade rules
The substantial shareholdings exemption
WHO SHOULD ATTEND
Aimed at newcomers to corporation tax in larger companies and groups, as well as those requiring a refresher, this course covers the main issues affecting larger UK companies. 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.
The course is intended for working in commercial tax departments or as corporate tax advisers in practice who need an introduction to the different areas of group corporation tax particularly computations, group relief and group tax responsibilities. The aim is to equip delegates with a good knowledge of the UK’s current group taxation regime and the various features which can be of relevance to business tax and compliance and advisers dealing with planning the tax affairs of a small, medium or large group on a day to day basis.
"Very good and well presented course." Tim Buss, VAT for Accounts Payable course
Kathy Greenwell Ellis Patents
"Everything was excellent - from enquiry to delivery of the course."
Salma Mohamed Pen International
"Jacqueline was fantastic. Best course I have ever been on. Brilliant." Jacqueline Williams, Accounting Principles course
Heather Barker British Land
"Small class and opportunity to discuss made course worthwhile."
Baldish Mandair Specsavers Optical Superstores
"It was well-pitched and gave good references for further information. Example questions were good." Peter Hughes, IFRS Update course
Daniel Lally Bouygues UK
"I would just like to say that I thoroughly enjoyed the course and found it extremely useful and informative. Steve Giles was extremely knowledgeable and very approachable so please do pass on my thanks. In addition, the lunch was fabulous!!" Steve Giles, Role of Non-Executive Directors course
Jayne Stokes Port of London Authority
"The course was exactly as expected and really helped my understanding." Gwen Ryder, VAT 1 and 2 courses
Antonia Jones The Motor Fuel Group
"Very good presenter. Good overview." Peter Hughes, Tax in Company Accounts IFRS course