Corporation Tax Series for Finance Professionals

This series of courses has been created with the Finance Professional working in business in mind. Each module is approximately one hour long.

Sessions 1 and 2: Corporation Tax The Essentials

Part 1

• Company status and residence
• Accounting periods
• Tax rates and payments
• Aggregation rules and separate taxable sources rules
• Computing taxable Company profits

Part 2

• Capital Allowances
• Company capital gains
• Single Company loss relief
• Rules for close companies

Sessions 3 and 4: Large Companies and Groups

Part 1

• Group tax outline
• Introduction to Group Relief
• Relief for group losses

Part 2

• Group Company Capital gains
• Financial income aspects
• Special Loss Relief provisions

Sessions 5 and 6 - Company Compliance

Part 1

• Company Self- Assessment regime
• The UK Tax Compliance checks regime
• Interest and penalties
• Common Compliance Checks areas

Part 2

• General Corporation Tax update and recent developments
• Recent tax cases of interest
• Specialist compliance areas
• Clearance applications
• Double tax relief issues