Back to Basics- Taxation of Groups

The aim of the course is to combine a refresher on the fundamentals with a relevant update on key topics.  Practical exercises will be incorporated.

Worked examples and a structured explanation of how tax rules operate are a key focus of our back to basics courses. The workshop style sessions are suitable for a variety of members of senior staff including those who have a basic understanding of the taxation areas covered. For example, they may have had a break from the profession or have worked in a different area of the profession for a while and need a refresher.

The courses are also likely to be relevant to staff seeking to expand their taxation knowledge and skills into additional areas of expertise but are not generally suitable for those who are new to either the profession or to tax, as an understanding of the main corporation tax principles is required.

Content is likely to include:

• Definitions 
• Identification of key relationships
• The use of group losses including the loss regime from 1 April 2017
• Capital transactions
• Essential loan relationships
• Corporate interest restriction overview
• Payment, claims, procedures and administration