Corporation Tax Part 1 - The Complete Introduction
Quorum Training - A Wilmington Company
Course description
Corporation Tax Part 1 - The Complete Introduction - 1-day course in London
This course is a standalone introduction to the main features of the UK Corporation Tax Regime, and combined with Parts 2 and 3 will give delegates a detailed outline of the UK taxation regime for corporate businesses. It combines worked examples and covers all the main aspects of a corporation tax computation alongside statute, case law and relevant HMRC practice. The objective is to equip delegates with a thorough understanding of corporation tax essential principles and procedures when preparing CT returns.
Suitability - Who should attend?
Part 1 is intended for newcomers to corporation tax, as well as those requiring a refresher on the basic principles. Its main objective is to give delegates a thorough grounding in the basics of corporation tax calculation and to highlight the main areas to which attention will need to be paid when preparing a CT return and all the accompanying information submissions to HMRC.
Outcome / Qualification etc.
Training Course Content
What is a company for CT purposes?
- Trading and investment companies
- Mutuals and unincorporated associations
- UK corporate residence rules, management and control and incorporation tests
- Company accounting periods, periods of account and the charge to Corporation Tax
- Current associated company rules for group companies
Computing Corporation tax profits
- Trading profits, rules on income and expenses
- The Importance of UK GAAP/IFRS
- Rates of corporation tax
- Capital allowances – the basics on plant and machinery, setting and premises
- Rental income profits, expenses and receipts
- Investment income and deducted tax
- Loan relationship rules
- Loss reliefs
- Intangibles reliefs
- Company capital gains and loss relief rules
- Roll-over relief and available deferral measures
- Timing issues and contractual regime
- Computing Corporation tax liabilities
- Close companies – special tax regime and avoidance legislation
- Shareholder rules and the taxation of dividends
- Company Loan Interest – rules and obligations
- Preparing a corporation tax computation and return
- Case study on CT computations, returns and capital allowances
Expenses
Contact Quorum Training for pricing details for running this course in-house. The price will include pre-course discussions with the trainer, supporting course materials and delivery of a practical, interactive course that meets your training needs.
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About provider
Quorum Training - Business and Finance Courses for Professionals
Quorum Training provides a range of specialist courses designed specifically for business and finance professionals. Covering Accounting and Finance, Taxation, VAT, Governance, Risk and Compliance, Financial Markets and Corporate Treasury, and Charities. Quorum deliver bespoke in-house and public training programmes....
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Quorum Training - A Wilmington Company
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