Associated Companies – The Detailed Rules (May 23)
Category: Tax | Duration: 1hr | Tag: VODATSUK23D1S1 | Type: Video | Speaker: Rebecca Benneyworth | Date: 23/05/2023 10:00
Course Details
In this session Rebecca covers the following topics:
- Control – where does the test come from? How does one measure control?
- Control by a group of shareholders – the minimum controlling combination rule
- ‘Has a right to acquire control’ – how does this affect the test?
- Attributing the rights of ‘associates’ and ‘substantial commercial interdependence’– what does this mean?
- Inactive companies, overseas companies and holding companies.
CPD Course Speaker
Rebecca Benneyworth Training
Rebecca Benneyworth
Rebecca is an ICAEW Chartered Accountant. She is a lecturer, writer and consultant on a variety of taxes, lecturing extensively throughout the UK, to accountants, business people and also to HMRC and the Treasury. She has her own accountancy practice based in Gloucestershire, with a variety of small business and personal tax clients.
During the last two years, this has become a 100% digital practice. She is Chair of the HMRC Digital Advisory Group, providing help and support to HMRC in understanding the challenges that Making Tax Digital presents to small businesses and their advisers.
She is also a member of the Admin Burdens Advisory Board, an independent advisory group to HMRC monitoring the burdens which the tax system imposes on businesses.
During the last two years, this has become a 100% digital practice. She is Chair of the HMRC Digital Advisory Group, providing help and support to HMRC in understanding the challenges that Making Tax Digital presents to small businesses and their advisers.
She is also a member of the Admin Burdens Advisory Board, an independent advisory group to HMRC monitoring the burdens which the tax system imposes on businesses.