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Module 1
5 lessons
Module 2
6 lessons
Module 3
6 lessons
Module 1
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Module 2
9 lessons
Module 3
6 lessons
Module 4
6 lessons
Module 5
5 lessons
Module 6
7 lessons
Module 7
7 lessons
Module 8
3 lessons
Module 9
6 lessons
Module 10
5 lessons
Module 11
5 lessons
Module 1
6 lessons
Module 2
4 lessons
Module 3
5 lessons
Module 4
7 lessons
Module 1
7 lessons
Module 1
7 lessons
Module 2
6 lessons
Module 3
5 lessons
Module 4
5 lessons
Module 5
6 lessons
Module 1
6 lessons
Module 2
6 lessons
Section

E. Corporation tax liabilities

Learn how to compute corporate tax for UK-resident companies. Topics include taxable profits, adjustments, group relief, and deadlines.

5 modules 29 lessons

Modules

Module 1

Scope of corporation tax

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

Module 2

Calculating taxable total profits

6 lessons
Trade profit
Non-trade profit
Property income
Qualifying charitable donations
Long period of account
Question

Module 3

Loss relief for corporation tax

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

Module 4

Groups of companies

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

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

Choose Your Access Level

Taxation Subject