UK Corporate Tax

NOTE: The following course description is PRELIMINARY and ILLUSTRATIVE. The details of the teaching arrangements as well as the contents of the course have not yet been finalised and students should not make plans based on this description.

Elective

The UK Corporate Tax course aims to introduce students to the issues surrounding taxation of domestic and multi-national corporations under UK law. The course also examines some of the problems surrounding taxing the profits of companies.

The course includes the following topics:

  • Corporation Tax Theory
  • UK Corporate Tax Structure
  • Taxing Corporate Profit
  • Tax Treatment of Debt and Equity
  • Losses
  • Groups

The course is taught by Professor Glen Loutzenhiser, Jonathan Peacock KC, 11 New Square, and Domonic Foulkes, Davis Polk. 

On this page