Tax
Corporation Tax Losses
Trade Loss Relief, Loss Relief Groups, and 75% Capital Gains Groups
3 CPD credits on completion
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Certificate on completion
Downloadable resources
Self-paced learning
About This Course
Course Information
Get 3 units of CPD with this training course to refresh and update your knowledge on Corporations Tax Losses, covering Loss Relief Groups, and 75% Capital Gains Groups.
Certificate on Completion
This course is made up of videos, questions and additional reading materials, and accounts for 3 units of CPD. One unit is the equivalent of one hour of learning.
Course Sections
This course is made up of the following sections:
- Company Tax losses – Video
- Company Tax losses – Quiz
- Loss Relief Groups – Video
- Loss Relief Groups – Quiz 75% Capital Gains Groups – Video 75% Capital Gains Groups – Quiz
- Additional Reading Materials
What You Will Learn
- Explain the three factors that influence the choice of loss relief: timing, tax rate, and avoiding wasted reliefs
- Apply current period loss relief by setting trade losses against total profits before qualifying charitable donations
- Describe how carry-back loss relief works and why a current period claim must be made first
- Identify the 75% direct and indirect ownership thresholds that define a loss relief group
- Distinguish between a 75% loss relief group and a 75% capital gains group based on their different indirect ownership requirements
- Explain how capital losses, asset transfers at no gain/no loss, and rollover relief operate within a capital gains group
Who This Course Is For
- Tax professionals advising companies or groups on loss utilisation strategies
- Accountants preparing corporation tax computations for companies with trading losses
- Finance managers working with group structures who need to understand intercompany loss relief
Prerequisites
- Understanding of corporation tax basics, including the taxable total profits proforma
- Awareness of how group structures work (parent/subsidiary relationships)
Frequently Asked Questions
Course Details
CPD Credits3
CertificateYes
Pricing
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Everything included in your subscription:
CPD certificate on completion
Downloadable resources
Self-paced learning
Expert-led content
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