Course description
The UK's new interest limitation rules are a significant addition to an already complex area of the law and will have a major effect for many large businesses, including many UK property investors, when they are brought within the corporation tax regime from April 2020.
This webinar is a guide to the key elements of the new rules. Topics covered will include: the BEPS Action 4 proposal and the international perspective; key concepts in the new rules; the fixed ratio rule (how it works) plus the group ratio election and the group ratio (blended) election.
Presenter James Ross will also consider the modified debt cap, the special rules for public infrastructure companies, reporting and compliance (how it will work) and the interaction with other rules.
Upcoming start dates
Outcome / Qualification etc.
Training Course Content
Introduction
The UK's new interest limitation rules are significant addition to an already complex area of the law and will have a major effect for many large businesses, including many UK property investors, when they are brought within the corporation tax regime from April 2020.
This webinar is a guide to the key elements of the new rules.
What You Will Learn
This webinar will cover the following:
- The BEPS Action 4 proposal and the international perspective
- Key concepts in the new rules
- The fixed ratio rule: how it works
- The group ratio election and the group ratio (blended) election
- The modified debt cap
- Special rules for public infrastructure companies
- Reporting and compliance: how it will work
- Interaction with other rules
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...