AITI Chartered Tax Adviser
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Corporation Tax

What are the corporation tax rates?

How are companies liable to corporation tax?

How are a company’s profits charged for corporation tax?

How are Irish resident companies charged for corporation tax?

How are foreign companies trading in Ireland charged for corporation tax?

How are Irish companies trading abroad charged for corporation tax?

How are companies ceasing to be resident in Ireland charged for corporation tax?

What are the issues on transferring a business to a company in relation to corporation tax?

How are profits extracted from a company taxed?

How do you compute corporation tax?

How is corporation tax charged on capital allowances?

How can group relief be obtained on corporation tax?

What is the relief on annual payments?

What are the conditions for the surrender of trading losses?

What is the order of claiming relief?

What is the relief on chargeable gains?

What are the ways of sale and purchase of a business carried on by a company and associated tax implications?