by Paul Davies

In this module, we look at creative industry reliefs for companies, including expenditure credit and the enhanced deduction scheme.

by Andy Richens

How to calculate trade income for companies, including how to determine whether a trade is being carried on

by Andy Richens

The general principles for determining whether or not a deduction may be claimed for an expense

by Andy Richens

The statutory rules that apply to allow, deny and restriction a deduction for common types of expense

by Andy Richens

Tax treatment of common receipts for companies

by Peter Halford

An introduction to the scope of tax reliefs for research and development and key definitions in the rules

by Peter Halford

An introduction to the reliefs available to SMEs and larger companies

by Paul Davies

Current year relief; carry-back relief; carry-forward relief; terminal relief

by Paul Davies

Transfers of trade between companies in common ownership; change in company ownership

by Paul Davies

Basic rules; elections; qualifying company; qualifying rights; development conditions; active ownership condition; computation of profits; small claims; losses; anti-avoidance

by Paul Davies

Basic rules; elections; qualifying company; qualifying rights; development conditions; active ownership condition; computation of profits; small claims; losses; anti-avoidance