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Corporation Tax Part 2 : Groups and Large Companies – Session 1 & 2

A 6 hour course covered in 2 x 3 hour sessions providing an introduction to the UK Group Relief system for corporation tax  covering the essential elements of group loss relief and group capital gains.

WHO SHOULD ATTEND

This course will be suitable for anyone dealing with or advising on the preparation and filing of UK group company corporation tax returns and group relief claims and calculations.

Select specific date to see price, venue and full details.

Course Content

Day 1 – Session 1

9.30am – 12.30pm

  • What is a group for UK corporation tax
    • Worldwide definition
    • Subsidiaries and branches
    • Companies joining or leaving groups
  • Loss relief for groups
    • Types of group loss relief
    • Rules for filing claims and group returns
    • Accounting periods and group relief
    • Group losses before and after April 2017

Day 2 – Session 2

9.30am – 12.30pm

  • Rates of tax and payment obligations for groups
  • The loan relationship rules
  • The corporate interest relief restriction
  • Group company chargeable capital gains
  • Qualifying conditions
  • The no-gain/no-loss rule
  • Group capita losses
  • Group Relief for capital losses
  • Roll-Over-Relief for groups
  • De-grouping charges
  • The Substantial Shareholdings Exemption
  • Some large Company Financial Aspects
    • Charges and charitable payments
    • Loan relationship issues
    • Double tax relief
  • Special Loss Relief anti-avoidance provisions

 

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