The introduction of split corporation tax rates in 2023 has led to the re-emergence of associated companies as an issue for those owners with multiple company shareholdings. It is causing many problems for practitioners as there is often confusion about the way the rules operate. This session will consider the rules by reference to practical examples and highlight the areas where there are misunderstandings.

Dr Ros Martin CTA

Ros is a consultant and lecturer covering all aspects of direct tax as well as Stamp Duty Land Tax.  She was an Inland Revenue fully trained Inspector until 2000 when she left to become a consultant advising on tax planning for large and small businesses and individuals as well as dealing with full and aspect enquiry work.  Her clients are mainly small and medium sized accountants and the consultancy work gives a particular opportunity to understand the key issues of concerns for such professionals and consider the practical aspects of the application of legislation.  The expansion of her subject range to include Stamp Duty and Stamp Duty Land Tax resulted in lecturing to an Inland Revenue audience on the subject. 

Your speaker

  • Dr Ros Martin CTA

    Dr Ros Martin CTA

    Tax consultant and lecturer