B1237 Corporate interest restriction – Part 2
Tolley CPD
Corporate interest restriction Part 2
Malcolm Greenbaum
Seminar
This Seminar is 28 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) Reminder of variables used
- 3) Worldwide group
- 4) Example - all 100% owned
- 5) ANGIE
- 6) Impact of DTR on interest income
- 7) Capitalised interest election
- 8) Example - development property
- 9) QNGIE
- 10) QNGIE - specific inclusions and exclusions
- 11) Examples
- 12) Aggregate UK Tax-EBITDA
- 13) Worldwide group-EBITDA
- 14) Capital asset disposal adjustment