Tax & Associated Companies - Exploring the Rules

Introduction

The Corporation Tax (CT) rises from April 2023 have brought into focus the rules regarding associated companies.

The reason for this is that the more associated companies there are the more likely that there will be a higher CT bill.

However associated companies affect more than just the rate of corporation tax.

This virtual classroom session will consider the various rules relating to associated companies.

What You Will Learn

This live and interactive session will cover the following:

• How the associated companies rules work and their effect on the following:
  • Quarterly instalment payments
  • Claiming the annual investment allowance
  • National Insurance contributions
  • Availability of employment allowance
  • R&D tax reliefs
  • Thresholds for enhanced reporting and transfer pricing
  • VAT registration
• Pointers as to how to manage risks in this area

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.