Associated Companies - Navigating the Minefield

Objectives

The webinar will equip you to determine whether your client companies have associated companies to take into account when dealing with their corporation tax.

Key topics

• Associated companies – why are the rules there, and why are they so important?
• Common control – the definition in law; looking at the various tests of control
• What to do when there are no outright controlling shareholders
• Attributing rights between associates – what does this involve?
• Exclusions – inactive companies; holding companies

Who should attend

Partners and staff who deal with corporation tax for client companies and who wish to refresh their knowledge.