Corporation Tax - Associated Companies & How to Spot Them

Introduction

Since April 2023, the rate of corporation tax a company pays depends on its level of profits, and the number of ‘associated companies’ it has.

Identifying associated companies is therefore key to making sure companies pay the right amount of tax. However, the rules can be tricky to apply in practice.

This webinar will outline the relevant legislation and guidance and use practical examples to bring it to life.

On completion of this webinar, you will understand what is and is not an associated company and know the correct questions to ask your clients to identify them.

What You Will Learn

This webinar will cover the following:

• Why are associated companies important?
• What is (and is not) an associated company?
• Identifying companies under common control
• Substantial commercial interdependence - What is it, and why is it important?
• Similar rules in other parts of the corporation tax system

This pre-recorded webinar will be available to view from Thursday 24th July 2025

Alternatively, you can gain access to this webinar and 1,700+ others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.