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.



Scheme of company tax

by Stephen Relf

How corporation tax is charged

10 mins
Course status: Not yet started
Released in December 2023
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Scope of company tax

by Stephen Relf

The territorial scope of the charge to corporation tax

10 mins
Course status: Not yet started
Released in December 2023
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Rates of corporation tax

by Stephen Relf

How the rate of corporation tax paid by companies is arrived at

10 mins
Course status: Not yet started
Released in December 2023
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Investment business

by Paul Davies

The deductibility of management expenses and entitlement to share loss relief

15 minutes
Course status: Not yet started
Released in December 2023
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