Course description
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. Internationally we have seen the wide spread adoption of the OECD Pillar 2 which introduce an effective 15% minimum CT rate. 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.
Upcoming start dates
Outcome / Qualification etc.
Training Course Content
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
Expenses
MBL Seminars Limited
MBL is a leading learning and development provider for professional service firms. Over the past 18 years, more than 198,000 people across 23,000 different organisations spanning 81 countries, have chosen us to deliver their training. With over 800 expert speakers...