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Live webinar | ACCA

Corporation tax computations

An in-depth review of company tax computations, covering allowable expenses, available reliefs, and tax planning opportunities to maximise tax efficiency.

Overview

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This webinar provides delegates with a comprehensive review of a company's tax computations, explaining which expenses and reliefs can be claimed, which cannot, and highlighting the tax planning opportunities available to help maximise tax efficiency.

What you will gain

Delegates will be given a detailed review of the important areas relating to a corporation tax computation, what you can and cannot claim, and the planning opportunities available.

This webinar will cover the following topics:

  • Calculating the company’s adjusted taxable trading profit
  • What expenditure is allowable and what is not?
  • Capital v revenue
  • Company losses
  • Capital allowances
  • Capital gains
  • Group relief
  • Corporate anti-avoidance legislation, which disallows both certain expenditure, and losses
  • Close company loans to shareholders – the impact on the tax computation
  • The Structures and Buildings Allowance
  • Company rental income
  • Loan relationships
  • What qualifies as ‘plant’?
  • Areas in the computation targeted by HMRC
  • The impact of recent tax cases
  • Recent HMRC press releases that affect company tax computations
  • The relationship between the company tax computation and benefits provided to staff
  • Practical case studies and examples.

Tim Palmer

Tim lectures frequently all over the UK on a wide variety of taxation subjects. He has been presenting such tax lectures for over 30 years now.

Previously, Tim was a senior Tax Manager with Howarth Clark Whitehill LLP, advising on all areas of tax and NIC for the firm to their clients. He was also a member of the tax department of P&O where he specialised in Corporation Tax and the Construction Industry, being involved in the Bovis Construction Industry tax deduction scheme within the P&O Group.

Additionally, Tim has recently written numerous articles in the tax press particularly with regard to his specialist areas of CIS, ‘self-employed status issues’, NIC and PAYE matters, stamp duty land tax, and the tax benefits of businesses switching to electric vehicles.

Tim is currently the Senior Partner of Palmer Consultancy Partnership. He is also a tax consultant with the London firm of chartered accountants, Arram Berlyn Gardner (ABG).

The webinar handout material will be available on the webinar platform when you log in to view, 15 minutes before the live webinar start.

If you wish to view or download handout materials, before the day of the webinar, they will also be available through your document library on https://events.accaglobal.com.

 

Pricing and booking information

Price

Price (excluding VAT) 136 GBP

Location

United Kingdom

Date & time

19 November 2026, 09:30 - 12:30

Enquiries

Email enquiries UKCL@accaglobal.com

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