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Module 1
5 lessons
Module 2
4 lessons
Module 1
6 lessons
Module 2
4 lessons
Module 3
9 lessons
Module 4
3 lessons
Module 5
4 lessons
Module 6
6 lessons
Module 7
6 lessons
Module 8
3 lessons
Module 9
3 lessons
Module 10
5 lessons
Module 11
5 lessons
Module 12
5 lessons
Module 13
7 lessons
Module 14
3 lessons
Module 15
7 lessons
Module 16
1 lessons
Module 1
6 lessons
Module 2
4 lessons
Module 3
5 lessons
Module 4
7 lessons
Module 5
10 lessons
Module 6
3 lessons
Module 7
4 lessons
Module 8
3 lessons
Module 1
7 lessons
Module 2
5 lessons
Module 3
6 lessons
Module 4
4 lessons
Module 1
3 lessons
Module 1
7 lessons
Module 2
6 lessons
Module 3
5 lessons
Module 4
5 lessons
Module 5
6 lessons
Module 6
6 lessons
Module 7
5 lessons
Module 8
6 lessons
Module 9
6 lessons
Module 10
4 lessons
Module 11
3 lessons
Module 1
4 lessons
Module 1
6 lessons
Module 2
6 lessons
Module 3
3 lessons
Module 1
5 lessons
Module 2
4 lessons
Module 3
6 lessons
Module 4
3 lessons
Module 5
5 lessons
Section

F. Corporate tax

Handle complex issues in company taxation including group relief, close company rules, and tax planning in corporate reorganisations.

11 modules 59 lessons

Modules

Module 1

Scope of corporation tax (TX revision)

7 lessons
The scope of corporation tax
Tax tables - scope of corporation tax
Accounting periods
Basic corporation tax proforma
Treatment of dividends
Calculating the CT liability - part 1
Calculating the CT liability - part 2

Module 2

Calculating taxable total profits (TX revision)

6 lessons
Trade profit
Non-trade income
UK property income - calculating taxable total profits
Qualifying charitable donations
Long period of account
Question - calculating taxable total profits

Module 3

Loss relief for corporation tax (TX revision)

5 lessons
Overview - loss relief for corporation tax
Trade losses
UK property income - loss relief for corporation tax
Capital losses
Recap - individual and company losses

Module 4

Groups of companies (TX revision)

5 lessons
Group relief - part 1
Group relief - part 2
Group relief - part 3
Chargeable gains group
Group scenarios

Module 5

Chargeable gains for companies (TX revision)

6 lessons
Overview - chargeable gains for companies
Chargeable gains group
Indexation allowance
Share matching rules
Bonus issues and rights issues
Question - chargeable gains for companies

Module 6

Corporation tax computations - ATX

6 lessons
Intangible fixed assets
Intangible rollover relief
Research and development
Transfer pricing
Thin capitalisation
Substantial shareholding exemption

Module 7

Corporation tax losses - ATX

5 lessons
Non-trade losses
Loan relationship deficits
Choosing loss relief
Restrictions on brought forward losses
Losses and changes in ownership

Module 8

Group structures - ATX

6 lessons
Allocating the AIA
Group relief planning
Gains group
Consortium relief
IFA reliefs
Transfer of trade and assets

Module 9

Overseas aspects of CT

6 lessons
Residency status
Trading overseas
Overseas companies in the UK
OECD model double tax treaty
Double taxation relief
Controlled foreign companies

Module 10

Close companies

4 lessons
Close companies
Close company tax implications
Close investment holding companies
Companies with investment business

Module 11

Winding up a company

3 lessons
Share buy backs
Liquidating a company
Tax implications of liquidation

Choose Your Access Level

Advanced Taxation Subject

Choose Your Access Level

Advanced Taxation Subject