The new UK corporation tax regime from April 2023

Overview

This webinar will outline and review the new UK corporation tax regime introduced from 1 April 2023. The session will cover:

• the new tax rates and thresholds for UK companies
• how profits and gains are taxed now as well as reminding delegates about the rules for short and long accounting periods
• the reintroduction of the associated company rules and the importance of the control and commercial interdependence tests.

Russell Cockburn, tax consultant, author and lecturer

Russell Cockburn is an independent tax consultant based in Cumbria but with clients all over the UK. He provides tax consultancy services to accountants, lawyers and other professionals as well as looking after his own clients and lecturing on tax around the UK and overseas. Russell has nearly 40 years’ experience in dealing with UK direct tax matters and specialises in tax planning and advisory services for wealthy individuals and owner managed businesses. Russell is the author of two books on small business taxation and a regular write on tax for various publications.