by Paul Davies

This Tax Essentials course covers:

Creative industry reliefs for companies, including expenditure credit and the enhanced deduction scheme.

by Andy Richens

This Tax Essentials course covers:

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

by Andy Richens

This Tax Essentials course covers:

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

by Andy Richens

This Tax Essentials course covers:

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

by Andy Richens

This Tax Essentials course covers:

Tax treatment of common receipts for companies

by Peter Halford

This Tax Essentials course covers:

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

by Peter Halford

This Tax Essentials course covers:

An introduction to the reliefs available to SMEs and larger companies

by Paul Davies

This Tax Essentials course covers:

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

by Paul Davies

This Tax Essentials course covers:

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

by Paul Davies

This Tax Essentials course covers:

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

by Paul Davies

This Tax Essentials course covers:

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