B1463 Quarterly Instalment payments for companies
Tolley CPD
Quarterly Instalment payments for companies
Jeremy Mindell
Seminar
This Seminar is 17 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Associated Companies
- 2) Associated companies
- 3) Associates - inclusions and exclusions
- 4) Associated v 51% group company
- 5) Common ownership by individuals
- 6) Interdependence?
- 7) What does HMRC think are Associated?
- 8) Connected persons
- 9) Timing
- 10) Association
- 11) QIP for very large companies (profits over £20m)
- 12) Corporation tax instalments for very large companies
- 13) CT Payment by instalments
- 14) CT Payment by instalments
- 15) Interest
- 16) Corporation Tax Rates
- 17) Effect on quarterly instalment payments
- 18) Old Rules and Period of Grace
- 19) Year ended 31 March 2025
- 20) Total tax bills £250,000 each year
- 21) Total amount in 9 Months