by Zigurds Kronbergs

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

by Kamana Somani

• Scope and overview
• Current tax
• Deferred tax

• Disclosures

by Graeme Connell

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

by Paul Davies, Glyn Fullelove, Andy Richens, Diane Wright

• CT rates, marginal relief and associated companies
• The Centrica case
• Capital allowances
• R&D claims for the year to 31 December 2023
• Provisions

by Paul Davies

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

by Paul Davies, Glyn Fullelove, Andy Richens, Diane Wright

• CT rates, marginal relief and associated companies
• The Centrica case
• Capital allowances
• R&D claims for the year to 31 December 2023
• Provisions

by Graeme Connell

• Requirements
• Income treatment
• Capital treatment
• Alternative options

by Paul Davies

• Basic rules
• Eligibility criteria
• Definitions
• Calculations

by Graeme Connell

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

by Glyn Fullelove

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

by Zigurds Kronbergs

• Unauthorised payments
• When and how they occur
• Amount
• Charge to tax

by Paul Davies

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

by Diane Wright

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

by Helen Wood

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

by Zigurds Kronbergs

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

by Paul Davies

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

by Paul Davies

• Pre-01/04/17 trading losses
• Post-01/04/17 trading losses
• Pre-01/04/17 management expenses
• Post-01/04/17 management expenses

by Glyn Fullelove

• Understand the rule
• Tax advantages
• Situations covered
• Non-avoidance

by Tim Palmer

• Trading losses c/f
• Corporation tax
• Overview of trading losses
• Other loss relief

by Glyn Fullelove

• Identify changes
• Planning for
• Implement
• Evaluate

by Paul Davies

• Basic rules
• Eligibility criteria
• Definitions
• Calculations

by Graeme Connell

• Requirements
• Income treatment
• Capital treatment
• Alternative options

by Glyn Fullelove

• Eligible expenditure
• Rates of relief
• Making claims
• Subsidised expenditure

by Graeme Connell

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

by Paul Davies

• The ten-step process
• Relevant IP income
• Adjustments
• Other issues

by Julie Clift

• What is R&D?
• Qualifying expenditure
• Definition of SME
• Reliefs

by Paul Davies

• Introduction
• Qualifying IP
• Development
• Active ownership

by Paul Davies

• Film tax relief
• Theatre tax relief
• Orchestra tax relief
• Museum & galleries relief

by Philip Spencer

• Scope of RPDT
• Identify companies
• Residential development
• Computation

by Paul Davies

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

by Paul Davies

• How extension works
• HMRC example
• Claim requirements
• De minimis claims

by Paul Davies

• Pre 01/04/17 LRNTDs
• Post 01/04/17 LRNTDs
• IFA NTLs
• UK property losses

by Glyn Fullelove

• Understand the new cap
• Identify the information
• Assess the benefit
• Consider the impact

by Paul Davies

• Pre 1/4/17 Trading losses
• Post 1/4/17 trading losses
• Pre 1/4/17 mgt. expenses
• Post 1/4/17 mgt. expenses

by Julie Clift

• Management expenses
• The relief
• Excess expenses
• Restrictions

by Paul Davies

• General rule
• Connected companies
• Debt / equity swaps
• Insolvent creditor