Course Description: Business taxation in the UK continues to adapt to the changing commercial environment. In particular to the increasing role of digitalisation in business processes and the broadening impact of globalisation on business structures. In this course we look at the main developments in the Finance Act 2018 and the draft Finance Bill published in July 2018.
Case law continues to clarify our understanding of the legislation and we look at a number (19) of the more significant cases.
In the final section of this module, we provide an outline of the key features of the new rules regarding the restrictions relating to corporate interest relief and those relating to the availability of relief for corporate losses. Each of these are major changes that introduce significant additional compliance obligations.
About the Presenter: Lakshmi Narain is a property tax specialist and Technical Director in the National Tax Department of Baker Tilly. He continues to be heavily involved with The Chartered Institute of Taxation and the Stamp Taxes Practitioners Group and is the Chair of the South Wales Branch of the Chartered Institute of Taxation, a member of the Editorial Board of Tax Journal as well as continuing to edit Tax on Property by CCH.£60.00(excl. VAT) Login to Buy