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.



Distributions

by Paul Davies

CT charge on distributions received by a company; meaning of distribution

20 mins
Course status: Not yet started
Released in January 2024
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What is a close company?

by Paul Davies

What is meant by the term close company and some associated definitions such as participator, associate and control

15 mins
Course status: Not yet started
Released in January 2024
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Close company loans to participators

by Paul Davies

The rules which apply to loans or advances made to participators in a close company

15 mins
Course status: Not yet started
Released in January 2024
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Companies in administration or liquidation

by Laura Burrows

The tax position of companies in administration or liquidation

10 mins
Course status: Not yet started
Released in January 2024
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Digital services tax (DST)

by Glyn Fullelove

An overview of DST


10 mins
Course status: Not yet started
Released in January 2024
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Diverted profits tax

by Glyn Fullelove

An overview of the diverted profits tax

10 mins
Course status: Not yet started
Released in January 2024
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The annual tax on enveloped dwellings (ATED)

by Zigurds Kronbergs

Essential aspects of the annual tax on enveloped dwellings – ATED

30 mins
Course status: Not yet started
Released in January 2024
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Controlled foreign companies (CFCs)

by Glyn Fullelove

The CFC rules: a set of anti-avoidance provisions

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