Booking Information
Once you have booked your course, the link to the
recording will be available in your "My Account" area.
Please be aware that you will have access to this course
for 180 days from the date of purchase
Online courses cannot be booked on behalf of someone else.
Access will only be granted to the person completing the online order.
Who should attend
This course was recorded in Ocotober 2023 and is sutiable for Corporate tax
practitioners, financial controllers, CFO/FD, corporate finance
professionals.
Course overview
- Overview of rules impacting on the tax deductibility
of interest for companies
- Fundamentals of the Corporate Interest Restriction
calculation
- Getting to grips with the acronyms and definitions in
the Corporate Interest Restriction legislation
- Working through a CIR example, exploring the fixed
and group ratios
- Overview of thin capitalisation/transfer pricing for
debt
- Impact of the late paid interest rules
- Latest tax cases on unallowable purpose for loan relationships
Key Learning Outcomes
- Understand the fundamentals of the Corporate Interest
Restriction calculation
- Understand key definitions and acronyms in the
Corporate Interest Restriction legislation
- Understand the differences between the fixed and
group ratio methods, and when electing for the group ratio method may be
beneficial
- Identify when the transfer pricing rules may apply to
a company’s debt
- Understand when a corporate tax deduction may not be available on an
accruals basis
Speaker Bio
Catriona Loughran
has worked in UK and international tax for over 20 years,
with experience gained in global accountancy firms, multinational groups and
HMRC. She is a Fellow of Chartered Accountants Ireland and an Associate of the
UK’s Chartered Institute of Taxation, holding both the Chartered Tax Adviser and
Advanced Diploma in International Tax qualifications. Catriona explains complex
tax issues using everyday language.
Contact us
If you have any questions regarding this or any other CPD course or
requirements, please feel free to contact the team here or call us at (+353) 01 523
3930