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

Quorum Training - A Wilmington Company
Course summary
6 hours
395 GBP excl. VAT
English
Professional Training
Next available date: 29/07/2020 - Online courses
Course Dates
Online courses
29/07/2020   (English)
395 GBP
21/09/2020   (English)
395 GBP

Course description

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.

CPD Hours: 6

Suitability - 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.

Training Course Content

Day 1

Session 1

  • 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

  • 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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Quorum Training - Accounting, Finance, Tax & Business Operations Training

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Quorum Training - A Wilmington Company

5th Floor, 10 Whitechapel High Street
E1 8QS London

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