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09 December 2019

UK taxation of groups

Category: MASTER COURSE

Gain an understanding of how UK tax law applies to groups of companies, including the benefits of group treatment and the tax implications of various group transactions.

Who should attend?
This course will be of benefit to accountants and advisers working with groups of companies and involved with managing and planning their affairs.

What you will gain
An understanding of how UK direct tax law applies to groups of companies, whether small family-owned groups or large public companies, including:

  • corporation tax rates and the effect of associated companies
  • groups and self assessment, including group tax payments
  • capital allowances in groups including anti avoidance legislation
  • group structures and group relief for losses
  • the interaction between UK group relief and EU law
  • consortium structures and the availability of loss relief
  • group chargeable gains and losses
  • purchases and sales of subsidiaries
  • disposals of group companies and reconstructions within groups
  • demergers
  • an overview of recent changes to foreign dividends and foreign branches.

Programme outline
The course begins by reviewing how the associated company rules affect the rate of corporation tax paid by group companies, and how they are affected by self assessment (including group tax payments). After dealing with capital allowance issues for groups, the course looks in detail at the key topic of group and consortium structures and the availability of group relief for losses. The capital gains advantages of group structures are also dealt with, together with the substantial shareholding exemption and also the pitfalls which can be encountered when purchasing companies with capital losses. Finally, the course covers the tax implications of various group transactions, such as the purchase and sale of subsidiaries, reconstructions within groups, and demergers.

It is assumed that you have an understanding of the basics of corporation tax, which can be obtained by attending 
Corporation tax refresher and update.

The course starts at 9.30am. Lunch and refreshments are included.
6 CPD hours (where applicable). 

CIMA work in partnership with BPP Professional Education to offer CPD training courses

Booking Information

Date Location Price
9 December 2019 - 09:30 London Price: GBP 634.00
Member price: £571. Plus VAT on all prices.
30 January 2020 - 09:30 London Price: GBP 634.00
Member price: £571. Plus VAT on all prices.
12 May 2020 - 09:30 London Price: GBP 634.00
Member price: £571. Plus VAT on all prices.
24 September 2020 - 09:30 London Price: GBP 634.00
Member price: £571. Plus VAT on all prices.
9 December 2020 - 09:30 London Price: GBP 634.00
Member price: £571. Plus VAT on all prices.


Related Events

11/12/2019 09:30:00

Corporation tax refresher and update

MASTER COURSE

  • Cost:
    GBP 634.00
    Member price: £571. Plus VAT on all prices.
  • Location:
    London
  • Speaker(s):

A reminder of the fundamentals of corporation tax, an update on recent developments and examples of typical corporate tax issues arising

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UK taxation of groups

CIMA members and students should log in to MY CIMA before booking to receive the appropriate discount.

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In-house training 
We can develop tailored training programmes to enhance the finance and business skills of staff across your organisation. To discuss how we can meet your learning and development needs please email us.

Find out more 
If you have any queries please email cima@bpp.com or phone us on: +44 (0)3300 603400.

The venue for this course will be confirmed 14 days before the scheduled date. 

CIMA work in partnership with BPP Professional Education to offer CPD training courses.  

This course will be delivered by BPP Professional Education Limited (“BPP”).  Accordingly, when you sign up for this course, CIMA will pass on the contact details you have provided to BPP so that they can contact you to complete your booking and process payment.  BPP will process any personal information it collects about you in accordance with its privacy policy, which is available at: https://www.bpp.com/professional-education/privacy

The information provided to BPP will not be used by BPP for marketing purposes.

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