Corporation Tax – Dealing with Losses

Objectives

With the new corporation tax rates fully in operation, this webinar serves as a reminder of the types of losses that arise for corporation tax purposes and the options we have for relieving them.

Key topics

• Corporate losses (for trading income, property income, non-trading loan relationships and more) and how they may be relieved
• The importance of 1 April 2017 and dealing with losses that arose before or after then.
• What is the deductions allowance, what are the traps and how can I best manage this for clients?
• Tax planning to maximise the rate of relief across accounting periods and, where applicable, 75% group companies.
• Commercial and cashflow considerations.
• Interactions with other areas of taxation, including R&D tax reliefs and plant and machinery capital allowances.

Who should attend

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