Recent developments

  • NEW: To help with your CPD, these modules now contain knowledge tests.




Distributions

by Paul Davies

CT charge on distributions received by a company; meaning of distribution

20 mins
Course status: Not started
Released in January 2024
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What is a close company?

by Paul Davies

What is meant by the term close company and some associated definitions such as participator, associate and control

15 mins
Course status: Not started
Released in January 2024
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Close company loans to participators

by Paul Davies

The rules which apply to loans or advances made to participators in a close company

12 mins
Course status: Not started
Released in January 2024
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Companies in administration or liquidation

by Laura Burrows

The tax position of companies in administration or liquidation

10 mins
Course status: Not started
Released in January 2024
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Digital services tax (DST)

by Glyn Fullelove

An overview of DST


8 mins
Course status: Not started
Released in January 2024
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Diverted profits tax

by Glyn Fullelove

An overview of the diverted profits tax

10 mins
Course status: Not started
Released in January 2024
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The annual tax on enveloped dwellings (ATED)

by Zigurds Kronbergs

Essential aspects of the annual tax on enveloped dwellings – ATED

30 mins
Course status: Not started
Released in January 2024
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Controlled foreign companies (CFCs)

by Glyn Fullelove

The CFC rules: a set of anti-avoidance provisions

15 mins
Course status: Not started
Released in January 2024
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Top-up taxes on large groups

by Glyn Fullelove

Top-up taxes which implement the OECD’s ‘GloBE’ model rules (Pillar Two).


10 mins
Course status: Not started
Released in August 2024
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