Associated Companies and How to Spot Them (Jun 24)
Category: Tax | Duration: 1hr | Tag: VODATSUK24D1S6 | Type: Video | Course Level: Intermediate | Speaker: Emma Rawson | Date: 04/06/2024 15:30
Course Details
Since April 2023, we’ve been living in a world of multiple corporation tax rates. The rate of corporation tax a company pays depends on its level of profits, but the presence of ‘associated companies’ could see companies tipped into the higher rate or marginal relief much earlier than expected.
In this course Emma Rawson covers the following topics;
- Why are associated companies so important?
- What is (and isn’t) an associated company?
- Identifying companies under common control.
- Substantial commercial interdependence – what is it, and when is it important?
- How do the rules differ in other parts of the CT system?
CPD Course Speaker
Association of Taxation Technicians (ATT)
Emma Rawson
Emma Rawson is a technical officer with the Association of Taxation Technicians (ATT).
Her focus is on emerging tax policy, and she works closely with HMRC and the Treasury. She also strongly believes in sharing her knowledge about and love of tax with others. Whether that’s members of the accounting and tax profession through articles and talks, or the general public through media work and school visits.
Emma has a main focus on business and employment taxes, and frequently contributes articles on topical tax issues to leading tax and accountancy publications. She has presented talks and webinars around the country, as well as appearing on BBC Radio 5Live and BBC News to discuss tax issues and providing oral evidence to committees of both the House of Lords and House of Commons. Emma is a member of the Association of Taxation Technicians (ATT) and Chartered Institute of Taxation (CIOT), and a Fellow of the Institute of Chartered Accountants of England and Wales (ICAEW).
Her focus is on emerging tax policy, and she works closely with HMRC and the Treasury. She also strongly believes in sharing her knowledge about and love of tax with others. Whether that’s members of the accounting and tax profession through articles and talks, or the general public through media work and school visits.
Emma has a main focus on business and employment taxes, and frequently contributes articles on topical tax issues to leading tax and accountancy publications. She has presented talks and webinars around the country, as well as appearing on BBC Radio 5Live and BBC News to discuss tax issues and providing oral evidence to committees of both the House of Lords and House of Commons. Emma is a member of the Association of Taxation Technicians (ATT) and Chartered Institute of Taxation (CIOT), and a Fellow of the Institute of Chartered Accountants of England and Wales (ICAEW).