UK Corporate Tax

Elective

The UK Corporate Tax course aims to introduce students to the issues surrounding taxation of domestic and multi-national corporations under UK law. Although the focus is on UK taxation, many of the issues discussed will raise fundamental issues around taxing corporations and these will be explored at a general level also.

The course covers corporation tax theory, UK corporate tax structure, distributions and loan relationships, integration with personal taxation, the calculation of corporate profits and gains for tax purposes, losses, treatment of small business, treatment of groups, mergers and acquisitions and international aspects of UK corporation tax as well as examining the relationship between UK corporates and the UK revenue authority under the co-operative compliance regime. The course is complemented by another option, Comparative Corporate Tax, which will approach the subject through the comparison of taxation in a number of jurisdictions but study of the subject in the context of a single jurisdiction will provide a greater depth of knowledge which home students will find can readily be applied in various professional situations.

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