Corporation Tax: Refresher and Update

by Andrew Law

Revised and up to date for 2023/24. This course is a refresher for anyone working with tax for limited companies in the SME sector. Explore developments in company tax calculations, director and shareholder matters and group tax relief.

price £75+vat
cpd hours 4 CPD hours
access 120 days' access

This course will enable you to

  • Keep up to date with key developments in company tax calculations, tax relief and changes in accounting dates
  • Make the most of losses, for your business and clients, by understanding specific legislation regarding loss calculations and tax relief claims
  • Prevent abuses of directors' powers in SMEs
  • Understand different kinds of groups and how group tax relief works in practice

About the course

This course is a refresher and update for anyone working with tax for limited companies in the small and medium-sized enterprise sector and will add to your existing knowledge of the area. It explores some of the less familiar areas in corporation tax and the latest changes, updates and legislation involved.

The course covers key developments in company tax calculations, including expenses involved with tax adjustments. You'll also review specific legislation regarding loss calculations and tax relief claims and the legislation concerning director and shareholder matters. The course also covers how group tax relief works in practice.

This course has been revised and is up to date for 2022/23.

Look inside

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Contents

  • Corporation tax computations
    • Corporation tax: an overview
    • Recent changes to rates
    • Adjusted profit computations
    • Getting started
    • Legal and professional fees
    • The expense of entertaining
    • Vehicle leasing and property premiums
    • Changes in accounting dates
    • Pension contributions
    • Investment companies
  • Making the most of losses
    • Corporation tax losses
    • Pre- and post-April 2017 losses
    • Losses examined
    • Corporation tax losses
    • Change of ownership
    • R&D repayable tax credits
  • Director and shareholder matters
    • Directors and shareholders: an overview
    • Director’s loans
    • Remuneration strategy
    • Share benefits
    • Anti-avoidance tactics
  • Groups
    • Corporation tax and groups
    • Group relief
    • Consortium relief
    • Moving assets within a group
    • De-grouping
    • Loan relationships between connected parties

How it works

Author

Andrew Law

Andrew Law has been in professional tax practice for over 30 years advising SME business on taxation matters and has advised on the sale and purchase of numerous businesses of all kinds and sizes.

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Keep your whole team up to date.

Access to this course
Total CPD unitshourshours4 unitshourshours21 units20 hours21 hours800+ unitshourshours800+ unitshourshours
Access period120 days120 days12 months12+ months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team’s needs
Learn moreLearn moreLearn more
Recommended

Why not upgrade?

Find the best way to complete your CPD

Licence

All you need for this year and more.

Access to this course
Total CPD unitshourshours800+ unitshourshours
Access period12 months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

Why not upgrade?

Find the best way to complete your CPD

Course

Need just a few unitshourshours?

Access to this course
Total CPD unitshourshours4 unitshourshours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs

Why not upgrade?

Find the best way to complete your CPD

Pick n Mix

All you need for this year's CPD.

Access to this course
Total CPD unitshourshours21 units20 hours21 hours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

Why not upgrade?

Find the best way to complete your CPD

Team

Keep your whole team up to date.

Access to this course
Total CPD unitshourshours800+ unitshourshours
Access period12+ months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

Why not upgrade?

Find the best way to complete your CPD

Licence

Recommended

All you need for this year and more.

Access to this course
Total CPD unitshourshours800+ unitshourshours
Access period12 months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

Course

Need just a few unitshourshours?

Access to this course
Total CPD unitshourshours4 unitshourshours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs

Pick n Mix

All you need for this year's CPD.

Access to this course
Total CPD unitshourshours21 units20 hours21 hours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

Team

Keep your whole team up to date.

Access to this course
Total CPD unitshourshours800+ unitshourshours
Access period12+ months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

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