+44 (0) 330 161 1234
technical.helpdesk@lexisnexis.co.ukB1567 Corporate interest restriction
Tolley CPD
Corporate interest restriction
Jeremy Mindell
Seminar
This Seminar is 19 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) De Minimis
- 3) Reporting
- 4) FA 2026 Change in Reporting requirements
- 5) Aggregate net tax-interest expense
- 6) Basic inclusions and exclusions
- 7) Interest allowance
- 8) Disallowed interest / unused capacity
- 9) Example 1 - fixed ratio method
- 10) Example 2
- 11) Example 3 - fixed ratio
- 12) Example 3 - group ratio
- 13) Example 4 - fixed ratio
- 14) Example 4 - group ratio
- 15) Example 5 - fixed ratio method
- 16) Example 5 - group ratio method
+44 (0) 330 161 1234
technical.helpdesk@lexisnexis.co.uk
