29th April 2025

TIMING

COURSE CODE

AP29A5

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
• 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

This course will be available live online. You will be emailed the link to join two days before the course date.

DISTRICT

All

COURSE FEE

 £105+VAT. (click here for information on the Flexiticket discount scheme - fees as low as £62.00+VAT per place).