Financial Skills: Tax: Tax Planning for UK Companies and Groups

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Course Overview

The complexities of the corporation tax system make it essential for those involved in the tax affairs of companies to be aware of the tax planning opportunities that are available. Assuming a sound and basic working knowledge of corporation tax as it applies both to singleton companies and groups of companies, this course will, through a number of case studies, and by recourse to a detailed consideration of the legislation and case law, consider a variety of corporation tax topics to enable delegates to identify opportunities and pitfalls. Delegates will, to an extent, be able to determine the content of the day by choosing from the list of topics set out in the programme.

Course Outline

• How to determine ownership of a subsidiary -'ordinary share capital' and 'beneficial ownership' -and the effect of these concepts in the corporation tax regime
• Group relief in the context of the EU
• Understanding and applying the concept of control
• Planning for intra-group transfers of assets
• The exemption for substantial shareholdings
• Groups of companies and the regime for intangible fixed assets
• Stamp duty land tax group relief
• Aspects of corporate transactions -succession to trades and changes in company ownership
• Company residence
• Companies with investment businesses
• Capital allowances for fixed plant
• Employer contributions to registered pension funds

Financial Skills: Tax: Tax Planning for UK Companies and Groups / CM9591