Course contents

This course is an update on the tax issues affecting small and medium-sized companies. The contents will be drawn from:

    Budget and legislation changes
  • Company tax update
  • Review of capital allowances
  • Self-assessment and MTD for companies
  • Best techniques for extracting profits
  • Company tax planning
  • Use of corporate tax losses
  • Allowable expenditure
  • Incorporation and disincorporation issues
  • Budget and Finance Act changes.

The exact contents are set about four weeks before the course date and will be shown here when available.

Martyn Ingles will cover the topics shown below in Kendal in April

  • Computing taxable profits – current issues on allowable or disallowable?
  • The new corporation tax loss relief rules
  • Overview of tax implications of FRS102/105
  • Changes to intangibles in Finance Act 2019 – is tax relief for goodwill back?
  • Directors loan accounts – the importance of the HMRC toolkit
  • The 2019 Loan charge – what you must do for affected clients
  • Selling and passing on the family business
  • Tax efficient extraction of profits – are dividends still best?
  • Liquidating a company – CGT or income distribution?
  • Would a group structure be beneficial?
Course type
Corporation tax