Group tax and partnership tax

Available on these dates:

Code	Venue	Lecturer	Date	Time	Price
SM2004B	Wilmslow	Simon Birkett	20/04/2010	9:00 am to 12:30 pm	£59.00

You can book this course by using the booking form above. The booking will be confirmed by e-mail.

Course contents

Group tax update for SMEs This course is designed to update delegates on tax issues that affect small and medium-sized groups and covers: Update on the definition of a group, subsidiary and associate – Impact of quarterly accounting – Loss relief – Group loss relief – Joining and leaving the group – Transfer of assets within a group – Inter-company charges – Capital gains tax – Inter-company dividends – Tax planning for groups – Corresponding accounting periods – Recent cases. This course concentrates on the group structures found in general practice.
Partnership and LLP tax update This course updates delegates on the current tax situation of partnerships and the tax-planning opportunities they promote. The course covers: Definition of a partnership – Self-assessment issues – Allocation of profits – Partners' expenses – Capital allowances – Husband-and-wife partnerships – Case law developments – CGT issues affecting partnerships – Tax treatment of limited liability partnerships (LLPs) – Other topical partnership tax issues.