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Group Taxation

Quorum Training

Summary

Price
£654 inc VAT
Study method
Classroom
Duration
1 day · Full-time
Qualification
No formal qualification

Location & dates

Location

Address
61-65
Great Queen Street
Central London
London
WC2B5DA
United Kingdom
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Address
9-10 Portland Pl, Marylebone
West London
London
W1B1PR
United Kingdom
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Overview

SPEAKER: RUSSELL COCKBURN

The course will give participants a practical guide to the workings of the UK group corporation tax regime. Case studies and computations will aid the learning process.

At the end of the course delegates will benefit from an understanding of the taxation consequences of creating a group having worked through a variety of computations on group taxation, group relief, group capital gains. They will also gain an appreciation of problem areas in group taxation and planning.

The course will include tax calculations for groups of companies, group loss relief tax rules and procedures and group payment and administration and compliance rules and available relaxations with HMRC. Any recent developments in UK group taxation law and practice will also be covered together with any recent case law decisions which are likely to be of day to day relevance to the busy group tax manager or adviser.

Description

CONTENT

  • Practical introduction to group classifications for taxation
  • What is and is not a group
  • Brief introduction to consortium reliefs
  • Group tax computations, group relief for losses, consortia relief for losses
  • Claims procedures and rules
  • Group payment arrangement for corporation tax, group taxation administration
  • Companies joining and leaving a group, group transfers of trade
  • Group capital gains and how to mitigate them, and planning
  • Inter-group transactions and the tax consequences
  • Group capital gains rules and losses rules
  • Group gains and losses elections

Who is this course for?

The course is intended for those who need a practical introduction to the different areas of group corporation tax particularly computations, group relief, and group tax responsibilities. The aim is to equip delegates with a good knowledge of the UK’s current group taxation regime and the various features of it which can be of relevance to business tax and compliance and planning the tax affairs of a small, medium or large group on a day to day basis.

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Legal information

This course is advertised on reed.co.uk by the Course Provider, whose terms and conditions apply. Purchases are made directly from the Course Provider, and as such, content and materials are supplied by the Course Provider directly. Reed is acting as agent and not reseller in relation to this course. Reed's only responsibility is to facilitate your payment for the course. It is your responsibility to review and agree to the Course Provider's terms and conditions and satisfy yourself as to the suitability of the course you intend to purchase. Reed will not have any responsibility for the content of the course and/or associated materials.

FAQs

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