by Graeme Connell

This Tax Insight course covers:

• Types of debt and general position
• Unallowable purpose and distributions
• Late payment and transfer pricing
• Anti-hybrid and CIR

by Stephanie Webber

This Tax Insight course covers:

• Sales of shares by companies – introduction
• The main exemption
• The subsidiary exemptions
• Unavailability of exemption

by Graeme Connell

This Tax Insight course covers:

• Definition and use
• Tax treatment and valuation
• Interaction with share schemes
• Examples of use
  
  

by Rachel Farris and Ollie Garrod (Croner-i), and Richard Wheeler (KPMG)

This Tax Insight course covers:

• Deferred tax principles
• Deferred tax recognition

by Rachel Farris and Ollie Garrod (Croner-i), and Richard Wheeler (KPMG)

This Tax Insight course covers:

• Tax accounting – introduction
• Current tax principles
• Tax reconciliation

by Helen Wood

• Background and context
• Types of share award
• Timing
• Due diligence

by Paul Davies

This Tax Insight course covers:

• Pre-01/04/2017 LRNTDs
• Post-01/04/2017 LRNTDs
• IFANTLs
• UK property losses

by Paul Davies

This Tax Insight course covers:

• Pre-01/04/17 trading losses
• Post-01/04/17 trading losses
• Pre-01/04/17 mgt. expenses
• Post-01/04/17 mgt. expenses

by Keith Gordon

This Tax Insight course covers:

• What?
• How?
• When?
• Apply

by Graeme Connell

This Tax Insight course covers:

• Definitions
• Treatment of accounting entries
• Realisation and reinvestment relief
• Groups and related parties

by Paul Davies

This Tax Insight course covers:

• Basic rules
• Main scenarios
• Associated companies
• Example calculations

by Glyn Fullelove

This Tax Insight course covers:

• What the unallowable purpose rule covers
• What is a tax advantage?
• Situations HMRC consider are covered by the rule, and those that are not

• Application of the rule in ‘non-avoidance’ situations

by Zigurds Kronbergs

This Tax Insight course covers:

• Identify unauthorised payments
• Learn when and how they occur
• Calculate the amount
• Understand the charge to tax

by Zigurds Kronbergs

This Tax Insight course covers:

• Scheme payments
• Authorised member-payments
• Authorised employer-payments
• Unauthorised payments

by Kamana Somani

This Tax Insight course covers:

• Scope and overview
• Current tax
• Deferred tax

• Disclosures

by Paul Davies

This Tax Insight course covers:

• Introduction
• Key definitions
• Exclusions and elections
• Spring Budget 2024

by Graeme Connell

This Tax Insight course covers:

• Requirements
• Income treatment
• Capital treatment
• Alternative options

by Glyn Fullelove

This Tax Insight course covers:

• Key features
• New restrictions
• Tax relief
• Qualifying companies

by Paul Davies

This Tax Insight course covers:

• Qualifying expenditure
• Amount of relief
• Sports and sporting bodies
• Restrictions

by Diane Wright

This Tax Insight course covers:

• Importance and UK domestic law
• Treaty law and tie-breakers
• Dual residence & company migration
• Permanent establishments