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Loan Relationship Rules & Corporation Tax - Live at Your Desk

Level
Intermediate: Requires some prior subject knowledge
CPD
3 hours
Group bookings
email us to discuss discounts for 5+ delegates
Loan Relationship Rules & Corporation Tax - Live at Your Desk

Select a date

18 Nov 2024
19 May 2025

Session

18 Nov 2024

1:30 PM ‐ 4:30 PM

Session

19 May 2025

1:30 PM ‐ 4:30 PM

With a SmartPlan £243

With a Season Ticket £270

Standard price £360

All prices exclude VAT

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.

Loan Relationship Rules & Corporation Tax - Live at Your Desk