Corporation tax - what an accountant needs to know - loss relief, capital gains and groups online course

This course begins by covering the various claims a single company can make to obtain relief for trading losses. Where losses are carried forward, the restrictions resulting from a change in ownership are covered.The loss relief available where a company is a member of a group is dealt with next.

The module then looks at corporation tax on chargeable gains, covering indexation allowance and roll over relief on the replacement of business assets, together with the substantial shareholding exemption. Finally, the ways in which membership of a group can impact on corporation tax on capital gains is dealt with.

Price: £35 + VAT

Email BPP to book

BPP are currently in the process of moving to a new online system and therefore we ask in the interim that you email BPP (using the booking button above) to book your online course.

What you will gain

This course covers what an accountant needs to know about corporation tax - loss relief, capital gains and groups.

Course content

By the end of this course, you will have a greater understanding of:

• how companies obtain relief for trading losses
• the effect of a change of ownership on the carry forward of losses
• when group relief can be claimed for losses
• the operation of corporation tax on capital gains
• the relief from tax on capital gains where business assets are replaced
• how to obtain the benefit of the substantial shareholding exemption
• how membership of a group can affect corporation tax on chargeable gains

Questions?

BPP | Tel: 0330 060 3303 | Email: ldicas@bpp.com