Certificate in Corporate Tax

Introduction

Presented by expert speaker Jeremy Mindell, this new virtual classroom seminar offers a comprehensive introduction to the fundamentals of corporate taxation. It is specifically designed for junior accountants, finance professionals and those new to corporate tax who want to build a strong foundation in this essential area.

Whether you are starting your career in tax or looking to refresh your knowledge, this session provides the practical and theoretical insights needed to confidently navigate corporate tax matters.

What You Will Learn

This live and interactive course will cover the following:

• Residence for corporate tax purposes
• How a company’s residence is determined, the impact on taxable profits and the rules for domestic vs. international taxation
• Permanent establishment
• What constitutes a permanent establishment, its implications for cross-border operations and how it affects corporate tax liability
• Recognition of income
• How different types of income - trading, investment and incidental - are recognised for corporate tax purposes
• Adjustments between accounting profits and corporation tax computations
• The key differences between accounting and taxable profits, including disallowable expenses, timing differences and tax adjustments
• Capital allowances
• How to claim capital allowances on tangible and intangible assets, including plant, machinery and research & development expenditures
• Revenue vs. capital expenditure
• The distinction between revenue and capital items and how it affects deductions and tax treatment
• Groups of companies
• Group relief, transfer of losses and how corporate structures influence taxation within a group
• Associated company rules
• The rules for determining associated companies, their impact on transactions and limits on group relief and allowances
• Capital gains for corporates
• The corporate treatment of gains and losses on disposals of assets, including exemptions, rollovers and indexation
• Treatment of losses
• How trading losses, capital losses and terminal losses can be carried forward or back to reduce tax liability
• Anti-avoidance rules
• General anti-avoidance rules, specific anti-avoidance provisions and practical strategies to ensure compliance

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.