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UK Taxation of Groups

BPP Professional Education
Course summary
5.5 hours
634 GBP excl. VAT
London
Next available date: 09/12/2019 - London

Course description

UK Taxation of Groups

The course shows how UK direct tax law applies to groups of companies, whether small family-owned groups or large public companies. It assumes an understanding of the basics of corporation tax which can be obtained by attending the Corporation Tax Refresher and Update course.The course begins by reviewing how the associated company rules affect the rate of corporation tax paid by group companies, and how they are affected by self assessment (including group tax payments). After dealing with capital allowance issues for groups, the course looks in detail at the key topic of group and consortium structures and the availability of group relief for losses. The capital gains advantages of group structures are also dealt with, together with the substantial shareholding exemption and also the pitfalls which can be encountered when purchasing companies with capital losses. Finally, the course covers the tax implications of various group transactions, such as the purchase and sale of subsidiaries, reconstructions within groups, and demergers.

Suitability - Who should attend?

This course will be of benefit to accountants and advisers working with groups of companies and involved with managing and planning their affairs.

Training Course Content

Learning outcomes include a greater understanding of:Corporation tax rates and the effect of associated companiesGroups and self assessment, including group tax paymentsCapital allowances in groups including anti avoidance legislationGroup structures and group relief for lossesThe interaction between UK group relief and EU lawConsortium structures and the availability of loss reliefGroup chargeable gains and lossesPurchases and sales of subsidiariesDisposals of group companies and reconstructions within groupsDemergersAn overview of recent changes to foreign dividends and foreign branches

About provider

BPP Professional Education

BPP Professional Education -  Accountancy, Tax, Financial Services, Law & Insolvency Courses

BPP Professional Education is one of the specialist examination-based and professional development training arm of the BPP Group, Europe's biggest professional education and publishing provider with 2,000 staff members across 40 countries and over 30,000 students per year. BPP Professional Education...


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BPP Professional Education

3 London Wall Buildings
EC2M 5PD London

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