Company Tax Fundamentals - Introduction to Companies
By Peter Adams
2h 1m CPD time
Difficulty: Basic
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In Part 1 of the Company Tax Fundamentals series, we cover:
Legal nature of companies
Key parties
Shares and share classes
Key officeholders
Directors’ duties and obligations
Key considerations for choosing a company structure
Tax nature of companies
Corporate tax rates
What is a ‘business’?
Small Business Entity test (SBE)
Base Rate Entity test (BRE)
Tax treatment differences between public and private companies
Residency and tax implications (discussion moved to Part 2)
Date recorded: 4 December 2023