Originally recorded on the 4th of December 2023.
Corporation Tax - Interest and Distribution refresher – 4th December
This session will provide a refresher on the tax treatment of interest for corporation tax and when interest can become a distribution. Given the various sources of borrowing now available to companies it is important that accountants are aware of the tax implications of how any interest charged is treated.
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Tax treatment of trade and rental interest
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Tax treatment of interest as a charge
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When interest becomes a distribution
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Withholding tax obligations
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Anti-avoidance rules for interest
Key Webinar Details:
Time: 1pm - 2pm
CPD Credit: 1 hour
Make sure that you input your CPA member ID as the attendee when booking, as the CPD credit will not be automatically allocated to your account otherwise
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