Course description
Although there are many favourable tax breaks for the owner-managed business, there has never been a time when practitioners have had to tread more carefully in giving advice to such clients.
This live and interactive 3-hour session provides a current perspective on appropriate planning techniques, as well as the pitfalls, and is suitable for all professional staff in general practice.
Planning for corporation tax will be discussed, along with minimum controlling combinations and substantial commercial interdependence, and permanent full expensing. Salaries, bonuses and dividends from family companies in 2024/25 will also be explored, along with the mechanics of a corporation tax loss claim, tax treatment of software and website costs, and much more.
Upcoming start dates
Outcome / Qualification etc.
Training Course Content
Introduction
Although there are many favourable tax breaks for the owner-managed business, there has never been a time when practitioners have had to tread more carefully in giving advice to such clients.
This live and interactive 3-hour session provides a current perspective on appropriate planning techniques, as well as pitfalls, and is suitable for all professional staff in general practice.
What You Will Learn
This live and interactive session will cover the following:
- Planning for corporation tax in 2024
- Minimum controlling combinations and substantial commercial interdependence
- Permanent full expensing
- Drafting error in CAA 2001
- Salaries, bonuses and dividends from family companies in 2024/25
- The mechanics of a corporation tax loss claim
- Digital businesses: tax treatment of software and website costs
- Close company loans written off - can you avoid an NIC charge?
- The impact of Collins v Addies (1992)
- Double-cab pickup trucks and benefits in kind
- Goodwill and S165 TCGA 1992 relief
- What is a 'main purpose' of a share-for-share exchange?
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...