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.



Introduction to chargeable gains of companies

by Stephanie Webber

The scope of the corporation tax charge on chargeable gains of companies

15 mins
Course status: Not yet started
Released in January 2024
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Substantial shareholding exemption (SSE)

by Stephanie Webber

The conditions to be satisfied for the substantial shareholdings exemption (SSE) to apply

15 mins
Course status: Not yet started
Released in January 2024
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Transfer of assets to a non-resident company

by Stephanie Webber

Deferral of gain and the occasions when gain is brought back into charge

15 mins
Course status: Not yet started
Released in January 2024
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Value shifting for companies and capital loss anti-avoidance rules

by Stephanie Webber

Value-shifting for companies and capital loss anti-avoidance

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