Corporation Tax Update**VENUE CHANGE**

6th October 2022

TIMING

COURSE CODE

OC06A2

SPEAKER

Giles Mooney

OBJECTIVES

Recent Finance Acts have introduced a number of changes to the corporation tax regime, exempting some capital gains, allowing further relief for companies' expenditure and reintroducing marginal tax relief. Consultation continues on reform of corporation tax, whilst at the same time challenges are being brought in the courts. This course will bring participants up to speed on the familiar and not so familiar elements of corporation tax. It will enable any practitioner who deals with companies or their directors to discuss the current issues and point the way to resolving them.

WHO SHOULD ATTEND?

Anyone advising SMEs on taxation.

TOPICS

Topics will be drawn from:

 Taxable profits

• Interface between accounting principles and tax
• Specific problem areas
• The intangible assets regime
• Capital allowances
• Transfer pricing

The Corporation tax charge

• Rates of tax

Loss reliefs

• Identifying the options and using them efficiently

Capital gains

• Computation and reliefs

Groups of companies

• The substantial shareholding  exemption

Close companies

• Loans to participators
• Personal service companies - IR35

Administration of corporation tax

• The CT 600 form
• Payments of Corporation tax
• Self assessment and enquiries 

VENUE

Tudor Park Marriott Hotel

Please note due to circumstances beyond our control, we have had to move this course from the Mercure Maidstone Great Danes Hotel to the Tudor Park Marriott Hotel, Maidstone. If you have already booked a place you will be contacted shortly regarding the change of venue. We apologise for any inconvenience caused.

DISTRICT

South East

COURSE FEE

 £110+VAT. (click here for information on the Flexiticket discount scheme - fees as low as £60.00+VAT per place).