Introduction to Taxation of Corporate Groups

Course outline:

This course will provide an overview of the implications of being in a group for corporation tax purposes.

Participants will gain an understanding of loss relief available within groups and how claims are made, the impact of being in a group for corporation tax payments, what capital gains groups are and how assets can be transferred within the group, together with other tax implications of being in a group such as the write-off of intercompany balances and sharing of certain allowances.

This course is an interactive e-learning module.

CPD Hours: 3