Course Details

This session will explore the rules on associated companies for corporation tax in detail. These rules are relevant to any corporation tax computation for a period after 31 March 2023. 

 

In this session Rebecca will cover the following topics: 

  • Control – where does the test come from? How does one measure control?
  • Control by a group of shareholders – the minimum controlling combination rule
  • ‘Has a right to acquire control’ – how does this affect the test?
  • Attributing the rights of ‘associates’ and ‘substantial commercial interdependence’– what does this mean?
  • Inactive companies, overseas companies and holding companies. 

CPD Course Speaker

Rebecca Benneyworth Training

Rebecca Benneyworth

Rebecca is an ICAEW Chartered Accountant. She is a lecturer, writer and consultant on a variety of taxes, lecturing extensively throughout the UK, to accountants, business people and also to HMRC and the Treasury. She has her own accountancy practice based in Gloucestershire, with a variety of small business and personal tax clients.

During the last two years, this has become a 100% digital practice. She is Chair of the HMRC Digital Advisory Group, providing help and support to HMRC in understanding the challenges that Making Tax Digital presents to small businesses and their advisers.

She is also a member of the Admin Burdens Advisory Board, an independent advisory group to HMRC monitoring the burdens which the tax system imposes on businesses.