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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
Trade profit
Non-trade income
UK property income - calculating taxable total profits
Qualifying charitable donations
Long period of account
Question - calculating taxable total profits
Overview - loss relief for corporation tax
Trade losses
UK property income - loss relief for corporation tax
Capital losses
Recap - individual and company losses
Group relief - part 1
Group relief - part 2
Group relief - part 3
Chargeable gains group
Group scenarios
Overview - chargeable gains for companies
Chargeable gains group
Indexation allowance
Share matching rules
Bonus issues and rights issues
Question - chargeable gains for companies
Intangible fixed assets
Intangible rollover relief
Research and development
Transfer pricing
Thin capitalisation
Substantial shareholding exemption
Non-trade losses
Loan relationship deficits
Choosing loss relief
Restrictions on brought forward losses
Losses and changes in ownership
Allocating the AIA
Group relief planning
Gains group
Consortium relief
IFA reliefs
Transfer of trade and assets
Residency status
Trading overseas
Overseas companies in the UK
OECD model double tax treaty
Double taxation relief
Controlled foreign companies
Close companies
Close company tax implications
Close investment holding companies
Companies with investment business
Share buy backs
Liquidating a company
Tax implications of liquidation
Lesson 50

OECD model double tax treaty

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