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Latest Corporation Tax Lectures

Tolley Tax Tutor November 2023

Tolley Tax Tutor FA 2023 and F(No2)A 2023 Corporation Tax Lectures

2b01-a Introduction to Corporation Tax - Part A
2b01-b Introduction to Corporation Tax - Part B
2b01-c Introduction to Corporation Tax - Part C
2b01-d Introduction to Corporation Tax - Part D
2b02 Computation of Corporation Tax
2b03-a Associated Companies - Part A
2b03-b Associated Companies - Part B
2b04 Long Periods of Account
2b05 Corporation Tax Self Assessment (CTSA)
2b06-a Payment of Corporation Tax - Part A
2b06-b Payment of Corporation Tax - Part B
2b07 Interest on Late Paid Tax and Repayments
2b08-a CTSA Penalty Regime - Part A
2b08-b CTSA Penalty Regime - Part B
2b09 Income from Property
2b10 Loan Relationships Basics
2b11-a Loan Relationships - Connected Companies - Part A
2b11-b Loan Relationships - Connected Companies - Part B
2b12 Corporate Capital Gains
2b13-a Intangible Fixed Assets - Part A
2b13-b Intangible Fixed Assets - Part B
2b13-c Intangible Fixed Assets - Part C
2b14-a Research and Development Expenditure - Part A
2b14-b Research and Development Expenditure - Part B
2b14-c Research and Development Expenditure - Part C
2b15 Companies with Investment Business
2b16-a Relief for Trading Losses - Part A
2b16-b Relief for Trading Losses - Part B
2b17 Relief for other losses
2b18-a The Principles of Group Relief - Part A
2b18-b The Principles of Group Relief - Part B
2b19 Group Relief - Further Aspects
2b20 Consortium Relief
2b21 Group Consortium Companies
2b22 Group Administration
2b23-a Group Capital Gains - Part A
2b23-b Group Capital Gains - Part B
2b24 Group Gains - Further Aspects
2b25-a Substantial Shareholdings Exemption - Part A
2b25-b Substantial Shareholdings Exemption - Part B
2b26-a Loan Relationships and IFAs for Groups - Part A
2b26-b Loan Relationships and IFAs for Groups - Part B
2b27 Change in Ownership of a Company
2b28-a Transfer of Trades - Part A
2b28-b Transfer of Trades - Part B
2b29-a Demergers - Part A
2b29-b Demergers - Part B
2b30 Sale of Shares
2b31 Close Company Definition
2b32 Close Company Implications
2b33 Close Company Implications Further Aspects
2b34 Accounting for Income Tax
2b35-a Tax Law and Accounting Practice - Part A
2b35-b Tax Law and Accounting Practice - Part B
2b36 Tax and Provisions
2b37 Purchase of Own Shares
2b38 Administration and Liquidation
2b39 Informal Winding Up
2b40 Sale and Leaseback

Tolley Tax Tutor FA 2023 and F(No2)A 2023 Corporation Tax Lectures

Download Lecture Tax Tables PDF

Download Lecture tax tables

November 2023

The tax tables show taxable rates for this Lecture.

Download Lecture tax tables PDF

Latest Corporation Tax Lectures

Tolley Tax Tutor November 2022

Tolley Tax Tutor FA 2022 Corporation Tax Lectures

2b01-a Introduction to Corporation Tax - Part A
2b01-b Introduction to Corporation Tax - Part B
2b01-c Introduction to Corporation Tax - Part C
2b02 Computation of Corporation Tax
2b03 Associated Companies
2b04 Long Periods of Account
2b05 Corporation Tax Self Assessment (CTSA)
2b06-a Payment of Corporation Tax - Part A
2b06-b Payment of Corporation Tax - Part B
2b07 Interest on Late Paid Tax and Repayments
2b08-a CTSA Penalty Regime - Part A
2b08-b CTSA Penalty Regime - Part B
2b09 Income from Property
2b10 Loan Relationships Basics
2b11-a Loan Relationships - Connected Companies - Part A
2b11-b Loan Relationships - Connected Companies - Part B
2b12 Corporate Capital Gains
2b13-a Intangible Fixed Assets - Part A
2b13-b Intangible Fixed Assets - Part B
2b13-c Intangible Fixed Assets - Part C
2b14-a Research and Development Expenditure - Part A
2b14-b Research and Development Expenditure - Part B
2b14-c Research and Development Expenditure - Part C
2b15 Companies with Investment Business
2b16-a Relief for Trading Losses - Part A
2b16-b Relief for Trading Losses - Part B
2b17 Relief for other losses
2b18-a The Principles of Group Relief - Part A
2b18-b The Principles of Group Relief - Part B
2b19 Group Relief - Further Aspects
2b20 Consortium Relief
2b21 Group Consortium Companies
2b22 Group Administration
2b23-a Group Capital Gains - Part A
2b23-b Group Capital Gains - Part B
2b24 Group Gains - Further Aspects
2b25-a Substantial Shareholdings Exemption - Part A
2b25-b Substantial Shareholdings Exemption - Part B
2b26-a Loan Relationships and IFAs for Groups - Part A
2b26-b Loan Relationships and IFAs for Groups - Part B
2b27 Change in Ownership of a Company
2b28-a Transfer of Trades - Part A
2b28-b Transfer of Trades - Part B
2b29-a Demergers - Part A
2b29-b Demergers - Part B
2b30 Sale of Shares
2b31 Close Company Definition
2b32 Close Company Implications
2b33 Close Company Implications Further Aspects
2b34 Accounting for Income Tax
2b35-a Tax Law and Accounting Practice - Part A
2b35-b Tax Law and Accounting Practice - Part B
2b36 Tax and Provisions
2b37 Purchase of Own Shares
2b38 Administration and Liquidation
2b39 Informal Winding Up
2b40 Sale and Leaseback

Tolley Tax Tutor FA 2022 Corporation Tax Lectures

Download Lecture Tax Tables PDF

Download Lecture tax tables

November 2022

The tax tables show taxable rates for this Lecture.

Download Lecture tax tables PDF

Latest Corporation Tax Lectures

Tolley Tax Tutor November 2021

Tolley Tax Tutor FA 2021 Corporation Tax Lectures

2b03-a Introduction to Corporation Tax - Part A
2b03-b Introduction to Corporation Tax - Part B
2b04 Computation of Corporation Tax
2b05 Long Periods of Account
2b06 Corporation Tax Self Assessment (CTSA)
2b07-a Payment of Corporation Tax - Part A
2b07-b Payment of Corporation Tax - Part B
2b08 Interest on Late Paid Tax and Repayments
2b09-a CTSA Penalty Regime - Part A
2b09-b CTSA Penalty Regime - Part B
2b10 Property Income
2b11 Loan Relationships Basics
2b12-a Loan Relationships - Connected Companies - Part A
2b12-b Loan Relationships - Connected Companies - Part B
2b15 Corporate Capital Gains
2b16-a Intangible Fixed Assets - Part A
2b16-b Intangible Fixed Assets - Part B
2b16-c Intangible Fixed Assets - Part C
2b17-a Research and Development Expenditure - Part A
2b17-b Research and Development Expenditure - Part B
2b17-c Research and Development Expenditure - Part C
2b18 Companies with Investment Business
2b19-a Losses Current Year Relief and Carry Back Relief - Part A
2b19-b Losses Current Year Relief and Carry Back Relief - Part B
2b20 Losses Carry Forward Relief The Basics
2b22 The Principles of Group Relief
2b23 Group Relief - Further Aspects
2b24 Consortium Relief
2b25 Group Consortium Companies
2b26 Group Administration
2b27-a Group Capital Gains - Part A
2b27-b Group Capital Gains - Part B
2b28 Group Gains - Further Aspects
2b29-a Substantial Shareholdings Exemption - Part A
2b29-b Substantial Shareholdings Exemption - Part B
2b30 Change in Ownership of a Company
2b31-a Transfer of Trades - Part A
2b31-b Transfer of Trades - Part B
2b32-a Demergers - Part A
2b32-b Demergers - Part B
2b33 Sale of Shares
2b34 Accounting for Income Tax
2b35-a Tax Law and Accounting Practice - Part A
2b35-b Tax Law and Accounting Practice - Part B
2b36 Tax and Provisions
2b37 Administration and Liquidation
2b38 Sale and Leaseback
2b42-a Loan Relationships and IFAs for Groups - Part A
2b42-b Loan Relationships and IFAs for Groups - Part B
2b43 Close Company Definition
2b44 Close Company Implications
2b45 Close Company Implications Further Aspects
2b46 Purchase of Own Shares
2b48 Informal Winding Up

Tolley Tax Tutor FA 2021 Corporation Tax Lectures

Download Lecture Tax Tables PDF

Download Lecture tax tables

November 2021

The tax tables show taxable rates for this Lecture.

Download Lecture tax tables PDF

Latest Corporation Tax Lectures

Tolley Tax Tutor January 2021

Tolley Tax Tutor FA 2020 Corporation Tax Lectures

2b01-a Introduction to Corporation Tax - Part A
2b01-b Introduction to Corporation Tax - Part B
2b02 Computation of Corporation Tax
2b03 Long Periods of Account
2b04 Corporation Tax Self Assessment (CTSA)
2b05-a Payment of Corporation Tax - Part A
2b05-b Payment of Corporation Tax - Part B
2b06 Interest on Late Paid Tax and Repayments
2b07-a CTSA Penalty Regime - Part A
2b07-b CTSA Penalty Regime - Part B
2b08 Property Income
2b09 Loan Relationships - Basics
2b10-a Loan Relationships - Connected Companies - Part A
2b10-b Loan Relationships - Connected Companies - Part B
2b11 Loan Relationships - Advanced Aspects
2b12-a Relief for Trading Losses - Part A
2b12-b Relief for Trading Losses - Part B
2b13 Relief for Other Losses
2b14 Corporate Capital Gains
2b15-a Intangible Fixed Assets - Part A
2b15-b Intangible Fixed Assets - Part B
2b15-c Intangible Fixed Assets - Part C
2b16-a Research and Development Expenditure - Part A
2b16-b Research and Development Expenditure - Part B
2b16-c Research and Development Expenditure - Part C
2b17 Companies with Investment Business
2b18 The Principles of Group Relief
2b19 Group Relief - Further Aspects
2b20 Consortium Relief
2b21 Group Consortium Companies
2b22 Group Administration
2b23-a Group Capital Gains - Part A
2b23-b Group Capital Gains - Part B
2b24 Group Gains - Further Aspects
2b25-a Substantial Shareholdings Exemption - Part A
2b25-b Substantial Shareholdings Exemption - Part B
2b26 Change in Ownership of a Company
2b27-a Transfer of Trades - Part A
2b27-b Transfer of Trades - Part B
2b28-a Demergers - Part A
2b28-b Demergers - Part B
2b29 Sale of Shares
2b30 Close Company Definition
2b31 Close Company Implications
2b32 Close Company Implications Further Aspects
2b33 Accounting for Income Tax
2b34-a Tax Law and Accounting Practice - Part A
2b34-b Tax Law and Accounting Practice - Part B
2b35 Tax and Provisions
2b36 Purchase of Own Shares
2b37 Administration and Liquidation
2b38 Informal Winding Up
2b39 Sale and Leaseback

Tolley Tax Tutor FA 2020 Corporation Tax Lectures

Download Lecture Tax Tables PDF

Download Lecture tax tables

January 2021

The tax tables show taxable rates for this Lecture.

Download Lecture tax tables PDF

Latest Corporation Tax Lectures

Tolley Tax Tutor January 2020

Tolley Tax Tutor FA 2019 Corporation Tax Lectures

2b01 Introduction to Corporation Tax
2b02 Computation of Corporation Tax
2b03 Long Periods of Account
2b04 Corporation Tax Self Assessment (CTSA)
2b05-a Payment of Corporation Tax - Part A
2b05-b Payment of Corporation Tax - Part B
2b06 Interest on Late Paid Tax and Repayments
2b07-a CTSA Penalty Regime - Part A
2b07-b CTSA Penalty Regime - Part B
2b08 Property Income
2b09 Loan Relationships - Basics
2b10-a Loan Relationships - Connected Companies - Part A
2b10-b Loan Relationships - Connected Companies - Part B
2b11 Loan Relationships - Advanced Aspects
2b12-a Relief for Trading Losses - Part A
2b12-b Relief for Trading Losses - Part B
2b13 Relief for Other Losses
2b14-a Corporate Capital Gains - Part A
2b14-b Corporate Capital Gains - Part B
2b15-a Intangible Fixed Assets - Part A
2b15-b Intangible Fixed Assets - Part B
2b16-a Research and Development Expenditure - Part A
2b16-b Research and Development Expenditure - Part B
2b16-c Research and Development Expenditure - Part C
2b17 with Investment Business - Part COMPANIES
2b18 The Principles of Group Relief
2b19 Group Relief - Further Aspects
2b20 Consortium Relief
2b21 Group Consortium Companies
2b22 Group Administration
2b23-a Group Capital Gains - Part A
2b23-b Group Capital Gains - Part B
2b24 Group Gains - Further Aspects
2b25-a Substantial Shareholdings Exemption - Part A
2b25-b Substantial Shareholdings Exemption - Part B
2b26 Change in Ownership of a Company
2b27-a Transfer of Trades - Part A
2b27-b Transfer of Trades - Part B
2b28 Demergers
2b29 Sale of Shares
2b30 Close Company Definition
2b31 Close Company Implications
2b32 Close Company Implications Further Aspects
2b33 Accounting for Income Tax
2b34-a Tax Law and Accounting Practice - Part A
2b34-b Tax Law and Accounting Practice - Part B
2b35 Tax and Provisions
2b36 Purchase of Own Shares
2b37 Administration and Liquidation
2b38 Informal Winding Up
2b39 Sale and Leaseback

Tolley Tax Tutor FA 2019 Corporation Tax Lectures

Download Lecture Tax Tables PDF

Download Lecture tax tables

January 2020

The tax tables show taxable rates for this Lecture.

Download Lecture tax tables PDF

Latest Corporation Tax Lectures

Tolley Tax Tutor December 2018

Tolley Tax Tutor FA 2018 Corporation Tax Lectures

2b01 Introduction to Corporation Tax
2b02 Computation of Corporation Tax
2b03 Long Periods of Account
2b04 Corporation Tax Self Assessment (CTSA)
2b05-a Payment of Corporation Tax - Part A
2b05-b Payment of Corporation Tax - Part B
2b06 Interest on Late Paid Tax
2b07-a CTSA Penalty Regime - Part A
2b07-b CTSA Penalty Regime - Part B
2b08 Income from Property
2b09 Loan Relationships - Basics
2b10-a Loan Relationships - Connected Companies - Part A
2b10-b Loan Relationships - Connected Companies - Part B
2b11 Loan Relationships - Advanced Aspects
2b12-a Relief for Trading Losses - Part A
2b12-b Relief for Trading Losses - Part B
2b13 Relief for Other Losses
2b14-a Corporate Capital Gains - Part A
2b14-b Corporate Capital Gains - Part B
2b15-a Intangible Fixed Assets - Part A
2b15-b Intangible Fixed Assets - Part B
2b16-a Research and Development Expenditure - Part A
2b16-b Research and Development Expenditure - Part B
2b16-c Research and Development Expenditure - Part C
2b17 Companies with Investment Business
2b18 The Principles of Group Relief
2b19 Group Relief - Further Aspects
2b20 Consortium Relief
2b21 Group Consortium Companies
2b22 Group Administration
2b23-a Group Capital Gains - Part A
2b23-b Group Capital Gains - Part B
2b24 Group Gains - Further Aspects
2b25-a Substantial Shareholdings Exemption - Part A
2b25-b Substantial Shareholdings Exemption - Part B
2b26 Change in Ownership of a Company
2b27-a Transfer of Trades - Part A
2b27-b Transfer of Trades - Part B
2b28 Demergers
2b29 Sale of Shares - Part A
2b30 Close Company Definition
2b31 Close Company Implications
2b32 Close Company Implications Further Aspects
2b33 Accounting for Income Tax
2b34-a Tax Law and Accounting Practice - Part A
2b34-b Tax Law and Accounting Practice - Part B
2b35 Tax and Provisions
2b36 Purchase of Own Shares
2b37 Administration and Liquidation
2b38 Informal Winding Up
2b39 Sale and Leaseback

Tolley Tax Tutor FA 2018 Corporation Tax Lectures

Download Lecture Tax Tables PDF

Download Lecture tax tables

December 2018

The tax tables show taxable rates for this Lecture.

Download Lecture tax tables PDF

Latest Corporation Tax Lectures

Tolley Tax Tutor December 2017

Tolley Tax Tutor FA 2017 Corporation Tax Lectures

2b01 Introduction to Corporation Tax
2b02 Computation of Corporation Tax
2b03 Long Periods of Account
2b04 Corporation Tax Self Assessment (CTSA)
2b05-a Payment of Corporation Tax - Part A
2b05-b Payment of Corporation Tax - Part B
2b06 Interest on Late Paid Tax and Repayments
2b07-a CTSA Penalty Regime - Part A
2b07-b CTSA Penalty Regime - Part B
2b08 Property Income
2b09 Loan Relationships - Basics
2b10-a Loan Relationships - Connected Companies - Part A
2b10-b Loan Relationships - Connected Companies - Part B
2b11 Loan Relationships - Advanced Aspects
2b12 Relief for Trading Losses
2b13 Relief for Other Losses
2b14-a Corporate Capital Gains - Part A
2b14-b Corporate Capital Gains - Part B
2b15-a Intangible Fixed Assets - Part A
2b15-b Intangible Fixed Assets - Part B
2b16-a Research and Development Expenditure - Part A
2b16-b Research and Development Expenditure - Part B
2b16-c Research and Development Expenditure - Part C
2b17 Companies with Investment Business
2b18 The Principles of Group Relief
2b19 Group Relief - Further Aspects
2b20 Consortium Relief
2b21 Group Consortium Companies
2b22 Group Administration
2b23-a Group Capital Gains - Part A
2b23-b Group Capital Gains - Part B
2b24 Group Gains - Further Aspects
2b26-a Substantial Shareholdings Exemption - Part A
2b26-b Substantial Shareholdings Exemption - Part B
2b27 Change in Ownership of a Company
2b28-a Transfer of Trades - Part A
2b28-b Transfer of Trades - Part B
2b29 Demergers
2b30 Sale of Shares
2b31 Close Company Definition
2b32 Close Company Implications (1)
2b33 Close Company Implications (2)
2b35 Accounting for Income Tax
2b36-a Tax Law and Accounting Practice - Part A
2b36-b Tax Law and Accounting Practice - Part B
2b37 Tax and Provisions
2b38 Purchase of Own Shares
2b39 Administration and Liquidation
2b40 Informal Winding Up

Tolley Tax Tutor FA 2017 Corporation Tax Lectures

Download Lecture Tax Tables PDF

Download Lecture tax tables

December 2017

The tax tables show taxable rates for this Lecture.

Download Lecture tax tables PDF

Latest Corporation Tax Lectures

Tolley Tax Tutor February 2017

Corporation Tax Lectures

2b01 Introduction to Corporation Tax
2b02-a Computation of Corporation Tax - Part A
2b02-b Computation of Corporation Tax - Part B
2b02-c Computation of Corporation Tax - Part C
2b03 Associated Companies
2b04 Long Periods of Account
2b05 Corporation Tax Self Assessment (CTSA)
2b06 Payment of Corporation Tax
2b07 Interest on Late Paid Tax and Repayments
2b08-a CTSA Penalty Regime - Part A
2b08-b CTSA Penalty Regime - Part B
2b09 Property Income
2b10 Loan Relationships - Basics
2b11-a Loan Relationships - Connected Companies - Part A
2b11-b Loan Relationships - Connected Companies - Part B
2b12 Loan Relationships - Advanced Aspects
2b13 Relief for Trading Losses
2b14 Relief for Other Losses
2b15-a Corporate Capital Gains - Part A
2b15-b Corporate Capital Gains - Part B
2b15-c Corporate Capital Gains - Part C
2b16-a Intangible Fixed Assets - Part A
2b16-b Intangible Fixed Assets - Part B
2b17-a Research and Development Expenditure - Part A
2b17-b Research and Development Expenditure - Part B
2b17-c Research and Development Expenditure - Part C
2b18 Companies with Investment Business
2b19 The Principles of Group Relief
2b20 Group Relief - Further Aspects
2b21 Consortium Relief
2b22 Group Consortium Companies
2b23 Group Administration
2b24-a Group Capital Gains - Part A
2b24-b Group Capital Gains - Part B
2b25 Group Gains - Further Aspects
2b27-a Substantial Shareholdings Exemption - Part A
2b27-b Substantial Shareholdings Exemption - Part B
2b28 Change in Ownership of a Company
2b29-a Transfer of Trades - Part A
2b29-b Transfer of Trades - Part B
2b30 Demergers
2b31 Sale of Shares
2b32 Close Company Definition
2b33 Close Company Implications (1)
2b34 Close Company Implications (2)
2b36 Accounting for Income Tax
2b37-a Tax Law and Accounting Practice - Part A
2b37-b Tax Law and Accounting Practice - Part B
2b38 Tax and Provisions
2b39 Purchase of Own Shares
2b40 Administration and Liquidation
2b41 Informal Winding Up
2b42 Sale and Leaseback

Corporation Tax Lectures

Download Lecture Tax Tables PDF

Download Lecture tax tables

February 2017

The tax tables show taxable rates for this Lecture.

Download Lecture tax tables PDF
Reed Elsevier
Reed Elsevier