Financial Skills: Tax: Corporation Tax: Corporation Tax and Housing Associations

Course Overview

The corporation tax liabilities of housing associations must be understood and managed in the same way as any other expense. Failure to do this will result in the payment of excessive amounts of tax, with a consequent reduction in the funds available for social housing. This one day course has been designed to provide senior finance staff with an overview of corporation tax as it affects RSLs. It dispels the myth that charitable RSLs need give no thought to corporation tax. Using this information, a range of tax planning strategies will be explored.

Course Outline

• The corporation tax regime as it affects housing associations
• Charitable status -benefits and pitfalls
• The tax treatment of particular types of income and gains
• Treasury management and tax issues in funding mechanisms
• Group structures
• Tax mitigation within the context of the business plan

Financial Skills: Tax: Corporation Tax: Corporation Tax and Housing Associations / Corporation