Corporate Taxes - Spring 2024 Update - Live at Your Desk

Introduction

This virtual classroom session will look at recent developments in corporation tax as well as reenforcing some important principles.

The increase in the corporation tax rates has been partially counterbalanced by the introduction of full expensing for certain types of plant and machinery. The new rules on full expensing contain significant conditions and the seminar explores the challenges of the new regime.

The corporate tax environment will be substantially affected by the introduction of Pillar 2 which imposes an effective 15% corporation tax rate, and which came into force in the UK on 31st December 2023.

What You Will Learn

This live and interactive session will cover the following:

• Corporation tax rises - where are we now?
• Capital allowances—the current state of play
• Research and development
• Transfer pricing changes
• International tax developments
• Recent cases from the Courts

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.