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ACCA ATX · Strategic Professional

F. Corporate tax

Handle complex issues in company taxation including group relief, close company rules, and tax planning in corporate reorganisations.

  • 76 lessons
  • 11 modules
  • 5.3h of video
Start the first lesson → About the ACCA ATX course

The lessons

76 lessons, module by module.

Scope of corporation tax (TX revision)

7 lessons
  1. 1 The scope of corporation tax 2m
  2. 2 Tax tables 2m
  3. 3 Accounting periods 3m
  4. 4 Basic corporation tax proforma 1m
  5. 5 Treatment of dividends 1m
  6. 6 Calculating the CT liability - part 1 7m
  7. 7 Calculating the CT liability - part 2 11m

Calculating taxable total profits (TX revision)

9 lessons
  1. 1 Trade profit and illustrations 11m
  2. 2 Capital allowances and illustration 7m
  3. 3 Non-trade income 2m
  4. 4 UK property income 2m
  5. 5 Illustration - UK property income 3m
  6. 6 Qualifying charitable donations 2m
  7. 7 Long period of account 3m
  8. 8 Illustration - long period of account 6m
  9. 9 TTP - question 9m

Loss relief for corporation tax (TX revision)

6 lessons
  1. 1 Overview 4m
  2. 2 Trade losses 3m
  3. 3 UK property losses 1m
  4. 4 Capital losses 1m
  5. 5 Illustrations - capital losses 9m
  6. 6 Recap - individual and company losses 4m

Groups of companies (TX revision)

6 lessons
  1. 1 Group relief - part 1 8m
  2. 2 Group relief - part 2 6m
  3. 3 Group relief - part 3 7m
  4. 4 Illustration - group relief 6m
  5. 5 Chargeable gains group 6m
  6. 6 Group scenarios 1m

Chargeable gains for companies (TX revision)

7 lessons
  1. 1 Chargeable gains for companies - overview 1m
  2. 2 Chargeable gains in companies 2m
  3. 3 Indexation allowance 2m
  4. 4 Illustration - indexation allowance 1m
  5. 5 Share matching rules 6m
  6. 6 Takeovers and reorganisations 5m
  7. 7 Chargeable gains for companies - question 7m

Corporation tax computations - ATX

7 lessons
  1. 1 Intangible fixed assets 6m
  2. 2 Intangible rollover relief 4m
  3. 3 Research and development 6m
  4. 4 Transfer pricing 5m
  5. 5 Thin capitalisation 3m
  6. 6 SSE 2m
  7. 7 Illustration - SSE 2m

Corporation tax losses - ATX

6 lessons
  1. 1 Non-trade losses 8m
  2. 2 Loan relationship deficits 5m
  3. 3 Choosing loss relief 2m
  4. 4 Illustration - company loss relief 6m
  5. 5 Restrictions on brought-forward losses 2m
  6. 6 Losses and changes in ownership 3m

Group structures - ATX

7 lessons
  1. 1 Allocating the AIA 2m
  2. 2 Group relief planning 8m
  3. 3 Gains group 5m
  4. 4 Illustration - degrouping charge 6m
  5. 5 Consortium relief 6m
  6. 6 IFA reliefs 2m
  7. 7 Transfer of trade and assets 6m

Overseas aspects of CT

10 lessons
  1. 1 Residency status 5m
  2. 2 Trading overseas 10m
  3. 3 Overseas companies in the UK 1m
  4. 4 OECD Model double tax treaty 2m
  5. 5 Double taxation relief 1m
  6. 6 Illustration - DTR 2m
  7. 7 CT deductions and overseas income and illustration 3m
  8. 8 Unrelieved foreign tax 1m
  9. 9 Controlled foreign companies 7m
  10. 10 Illustration - CFC 3m

Close companies

7 lessons
  1. 1 Close companies 5m
  2. 2 Benefits to shareholders and illustration 4m
  3. 3 Loans to shareholders 4m
  4. 4 Illustration - loan to shareholders 6m
  5. 5 Qualifying loan interest 1m
  6. 6 Close investment holding companies 1m
  7. 7 Companies with investment business 3m

Winding up a company

4 lessons
  1. 1 Share buybacks 7m
  2. 2 Illustration - share buybacks 3m
  3. 3 Illustration - accounting periods 2m
  4. 4 Tax implications of liquidation and winding up 8m

Questions

About F. Corporate tax.

What does the F. Corporate tax section cover?

Handle complex issues in company taxation including group relief, close company rules, and tax planning in corporate reorganisations.

How much video is in this section?

F. Corporate tax has 76 video lessons, about 5.3 hours in total. Work through them at your own pace, with lifetime access.

Is this section included in the Advanced Taxation exam?

Yes. The content in this section is assessed in the Advanced Taxation ACCA exam.

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