Recent developments

These modules are in the process of being reviewed and updated for the 2024-25 tax year, and/or the 2024 financial year. This update is due to be completed by the end of April 2024, but in the meantime, commentary may refer to rules in the 2023-24 tax year and the 2023 financial year.



Corporation tax: property business and property income

by Zigurds Kronbergs

How corporation tax is charged on the profits of a property business

10 mins
Course status: Not yet started
Released in January 2024
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Computing the profits of a property business under corporation tax

by Zigurds Kronbergs

Computing the profits of a property business under corporation tax

10 mins
Course status: Not yet started
Released in January 2024
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Treatment of property-business losses under corporation tax

by Zigurds Kronbergs

How losses from a property business are treated and relieved under corporation tax

10 mins
Course status: Not yet started
Released in January 2024
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Premiums and related rules on receipts under corporation tax - Part 1

by Zigurds Kronbergs

The charge to corporation tax on income on premiums and related receipts

30 mins
Course status: Not yet started
Released in January 2024
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Premiums and related rules on receipts under corporation tax - Part 2

by Zigurds Kronbergs

Reliefs in respect of leases that have given rise to a charge to corporation tax on income

25 mins
Course status: Not yet started
Released in January 2024
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Reverse premiums

by Zigurds Kronbergs

What they are and how they are taxed

10 mins
Course status: Not yet started
Released in January 2024
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Furnished holiday lettings

by Zigurds Kronbergs

Special rules for letting furnished holiday accommodation

15 mins
Course status: Not yet started
Released in January 2024
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The Non-Resident Landlord Scheme

by Zigurds Kronbergs

How the Non-Resident Landlord Scheme operates for the purposes of corporation tax

10 mins
Course status: Not yet started
Released in January 2024
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Corporation tax: other reliefs

by Paul Davies

Reliefs for land remediation; donations to charity; gifts to the nation; and for certain sporting activities

20 mins
Course status: Not yet started
Released in January 2024
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Non-trade losses

by Paul Davies

UK & overseas property business losses; capital losses; losses from miscellaneous transactions

15 mins
Course status: Not yet started
Released in January 2024
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