£90+VAT. (Click here for information on the Flexiticket discount scheme - fees as low as £39.60+VAT per place)

Recent Finance Acts have led to some interesting and sometimes complex developments in corporation tax for companies beyond the small, owner managed business structure.  This course will bring participants up to speed on the familiar and not so familiar elements of corporation tax developments in recent times, and consider future proposals.

Anyone providing tax advice either within or to larger companies.

This will be determined according to decisions and announcements, but is likely to include

• Taxable profits
• Specific problem areas – recent cases
• The intangible assets regime
• Capital allowances
• Transfer pricing – recent developments
• Loan relationships – proposed changes
• Remuneration issues and disguised remuneration
• The corporation tax charge
• Rates of tax
• Residence – the implications of the Laerstate BV decision
• Loss reliefs
• Identifying the options and using them efficiently
• Cross-border group relief
• Capital gains
• Computation and reliefs
• Groups of companies
• The substantial shareholding exemption
• Other capital gains issues
• Acquisitions
• Assets or shares?
• Administration and self assessment
• Compliance issues, including PAYE
• Recent developments