Company Tax Fundamentals 2026 - Taxation of Companies: Income, Deductions & Tax Reconciliations

Unpack how company tax comes together through income, deductions and key reconciliation adjustments.

In this session, we cover:

• Introducing the Case Study

• Why choose to use a company (or not)?

  • Non-tax considerations

  • Tax considerations

• Tax nature of companies

  • Basic tax overview of a company

  • Corporate tax rates

    • Small business entity (SBE)

    • Base rate entity (BRE)

  • Public vs private companies - overview