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Consolidations and Group Structures - ATAX0418 | |||||||||||||||||||||||||||||||||||||||||||||||
Description This course deals with taxation of structures consisting of multiple 'vehicles'. It covers companies, partnerships and trusts operating in conjunction with one another and large corporate groups. This includes group consolidation. The course is designed to take you beyond a static consideration of the taxation of companies, partnerships and trusts in isolation, to a consideration of the 'synergies', the opportunities, the complexities, the problems, arising from their interaction. It pays particular attention to the operation of legal formalism and the general anti-avoidance provisions in Part IVA on these structures. It looks at intra-group and extra-group transactions. It looks at the new consolidation regime and other proposals for changes.
Recommended Prior Knowledge None
Course Objectives This course aims to:
Main Topics
Assessment 1 research paper
1 exam Course Texts Prescribed Acts
You must purchase or have access to the following publications:
Citation and Style Guides
The following is a selection of acceptable citation and style guides, which you may use as the basis for your written work. You must purchase or have access to one of the following publications:
Recommended
Below is a list of further references that you may find useful in this course. Purchase of recommended references is not compulsory. Selected references may be borrowed and dispatched to you through the Atax Book Borrowing Service (ABBS). This service will replace the Library collections previously held in Learning Centres.
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