Loan Relationship Rules & Corporation Tax - Live at Your Desk
Date to be confirmed
Future dates are coming soon. Please let us know if you wish to be notified.
Notify meAdded to Basket
Learn Live
Loan Relationship Rules & Corporation Tax - Live at Your Desk
Introduction
This virtual classroom session will look at the loan relationship rules, starting first with a brief reminder of the key principles before moving on to more advanced concepts.
What You Will Learn
This live and interactive session will cover the following:
- Intra-group transfers
- Special rules for connected parties
- De-grouping charges on assigned loans
- The ‘unallowable purpose’ anti-avoidance rules
- The regime wide anti-avoidance rule
- Review of the cases on loan relationships
- The corporate interest restriction
Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.