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Corporate interest restriction Part 3
Malcolm Greenbaum
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Play Seminar
Corporate interest restriction Part 3
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Play Seminar
Corporate interest restriction Part 3
Seminar
This seminar is 26 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) Reminder of variables used
- 3) Group-EBITDA Chargeable gains election
- 4) Interest allowance election
- 5) Enhancing the group ratio - blended rates
- 6) Example
- 7) Blended rate
- 8) Public infrastructure election - effects
- 9) Election deadlines
- 10) Example
- 11) Qualifying conditions
- 12) Excess debt cap b/fwd
- 13) Example
- 14) Excess debt cap c/fwd
- 15) Example - following year
- 16) Example - impact of EDC b/fwd
- 17) IFRS 16 Leases and CIR
Seminar resources
Download Seminar mp4 videoDownload Seminar mp3 audioDownload Seminar notes pdfSeminar Speaker
Malcolm Greenbaum
Malcolm is a UK Chartered Accountant and Chartered Tax Advisor.
He was previously Director of Finance and Taxation Programmes at BPP Professional Education and has delivered IFRS, US GAAP, UK Tax and VAT training to a multitude of organisations world-wide since 1992.
All Malcolm Greenbaum lecturesSubscribe to Tolley CPD
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