Introduction to UK corporation tax
Professional Development
Overview
This course is suitable for administrators looking to increase their knowledge and anyone hoping to refresh their knowledge of the basics of UK CT.
3 CPD hours
3hours
Jersey
This course has already run and a new date has not yet been scheduled. Please contact us to register your interest.
Learning Outcomes
Having attended this course, delegates will:
- Understand the basics of UK CT
- Have a basic understanding of how this is implemented across the world
SESSION CONTENT
- Corporation tax basics
- Property income for companies
- Borrowing costs
- Anti-avoidance rules around borrowing costs: corporate interest restriction, transfer pricing, thin capitalisation
- Chargeable gains for companies
- Losses