Advanced Elements of Company Taxation - Company Tax Fundamentals 2026

Build confidence navigating the more complex areas of company taxation from debt equity classification to winding up and more.

In this session, we cover:

• Debt / Equity Rules

• R&D Tax Incentives

• Early Stage Investor Incentives for Innovation Companies (ESIC)

• Tax Consolidations

  • Overview

  • Single entity rule

  • Transferring and using losses

  • Franking accounts and credits

  • Tax sharing agreements

• Winding Up a Company

  • Return of capital

  • Deemed dividends

  • Other considerations