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ACCA TX · Applied Skills

E. Corporation tax liabilities

Learn how to compute corporate tax for UK-resident companies. Topics include taxable profits, adjustments, group relief, and deadlines.

  • 35 lessons
  • 5 modules
  • 2.5h of video
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The lessons

35 lessons, module by module.

Scope of corporation tax

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

9 lessons
  1. 1 1a 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

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

Groups of companies

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

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

Questions

About E. Corporation tax liabilities.

What does the E. Corporation tax liabilities section cover?

Learn how to compute corporate tax for UK-resident companies. Topics include taxable profits, adjustments, group relief, and deadlines.

How much video is in this section?

E. Corporation tax liabilities has 35 video lessons, about 2.5 hours in total. Work through them at your own pace, with lifetime access.

Is this section included in the Taxation exam?

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

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