Corporation Tax - Winter Round Up

Introduction

Since 2017 corporate taxation has undergone a significant number of changes for companies operating both domestically and internationally.

After the turmoil of 2022, 2023 has been more stable for UK corporate tax matters. However, we have seen the rise of the CT rate to 25% and the introduction of full expensing for plant and machinery. The impact of both these changes is examined in detail.

Internationally we have seen the wide spread adoption of the OECD Pillar 2 which introduce an effective 15% minimum CT rate. The UK has put these rules into its domestic legislation and they are due to be effective from 31st December 2023 and the course examines its effect.

There have also been substantial changes to the R&D tax regime which will also be covered.

This in-person seminar assumes that participants already have a basic level of corporation tax knowledge but wish to understand the impact of these latest changes and is suitable for those who advise, plan or deal with corporate tax compliance and anyone who works in the corporate tax field.

What You Will Learn

This course will cover the following:

• R&D
• Capital Allowances
• Loss Relief
• Corporate Interest Relief
• Transfer pricing
• OECD Pillar 2