Tax Law Training Course

Participants can calculate core taxable income adjustments and explain the legal basis for each treatment.

• Gross income, capital receipts and exempt income classifications
• Deductibility tests: purpose, nexus, substantiation and statutory prohibitions
• Timing rules for accruals, prepayments, provisions and deferred income
• Depreciation, amortisation and statutory capital allowance computation methods
• Loss relief, carryforward limits and change-of-ownership restrictions
• Employee benefits, fringe benefits and non-cash remuneration valuation
• Taxable income reconciliation from accounting profit before tax

Participants can assess the tax treatment of corporate entities, distributions, financing and restructurings.

• Corporate residence tests and permanent establishment exposure analysis
• Entity classification: companies, partnerships, trusts and transparent vehicles
• Shareholder loans, distributions and deemed dividend rules treatment
• Group relief, consolidation elections and intra-group transaction treatment
• Corporate reorganisations: mergers, demergers, asset transfers and rollover relief
• Interest limitation rules and thin-capitalisation ratio calculations
• Documenting corporate tax positions and uncertain tax treatments

Participants can determine indirect-tax treatment, recoverable input tax and reporting requirements for transactions.

• VAT/GST taxable supplies, exempt supplies and outside-scope transactions
• Place-of-supply rules for goods, services and digital transactions
• Input tax recovery, blocked credits and partial-exemption methods
• Tax point determination, invoice requirements and credit notes
• Reverse-charge procedures and self-assessment of imported services tax
• Zero-rating evidence for exports and cross-border goods movements
• VAT/GST return reconciliation to sales ledger and general ledger

Participants can identify payroll and withholding obligations arising from employees, contractors and investment payments.

• Employment status tests and worker classification risk indicators
• Payroll withholding calculations for wages, bonuses and benefits
• Social security contributions, thresholds and employer reporting obligations
• Withholding tax on dividends, interest, royalties and service fees
• Treaty-rate claims, beneficial ownership and residency certificates
• Payroll reconciliations, year-end reporting and correction procedures
• Managing contractor payments and permanent establishment risk exposure

Participants can analyse cross-border tax issues using treaty principles, permanent establishment tests and transfer pricing methods.

• Residence-source conflicts and double-taxation relief mechanisms available
• OECD Model Tax Convention articles and treaty interpretation
• Permanent establishment tests for construction, agency and digital activities
• Transfer pricing methods: CUP, resale price, cost plus, TNMM
• Arm's-length comparability analysis and functional risk profiling methods
• BEPS actions affecting interest, hybrids and treaty abuse
• Country-by-country reporting purpose, thresholds and filing responsibilities

Participants can connect tax calculations and uncertain positions to financial statement reporting requirements.

• Current tax provision calculations and return-to-provision reconciliations
• IAS 12 temporary differences and deferred tax measurement
• Recognition thresholds for deferred tax assets and liabilities
• Uncertain tax positions, documentation and financial statement disclosures
• Effective tax rate reconciliation and permanent difference analysis
• Tax risk registers linked to material financial reporting assertions
• Close-process controls over tax data, approvals and evidence

Participants can design practical controls, calendars and evidence files for reliable tax compliance.

• Tax calendar design for returns, payments, elections and disclosures
• Record-retention schedules matched to statutory limitation periods requirements
• Tax control framework using risk assessment, control ownership and testing
• Evidence files supporting deductions, exemptions, valuations and treaty claims
• Materiality thresholds and escalation routes for tax-risk decisions
• Managing external advisers, authority correspondence and filing sign-offs
• Data lineage from source records to tax return fields

Participants can prepare an organised and evidence-based response to tax authority reviews and disputes.

• Audit notice triage, information requests and privilege considerations
• Reconciling tax returns, statutory accounts and management records
• Fact chronologies, legal analysis and evidence matrices for disputes
• Voluntary disclosure decisions, penalty mitigation and interest calculations
• Administrative objections, appeals and litigation readiness planning procedures
• Settlement strategy using merits, quantum, cost and precedent
• Post-audit remediation plans and control enhancement priorities

Participants can produce a structured tax analysis and prioritised plan for a workplace tax issue.

• Scoping a tax issue: facts, periods, entities and jurisdictions
• Issue-spotting checklist for income, VAT, payroll and cross-border taxes
• Research plan using legislation, cases, guidance and treaty text
• Tax memorandum structure: question, rule, analysis, conclusion and caveats
• Quantifying exposure, cash impact, penalties and interest scenarios
• Recommendation papers distinguishing legal requirements from planning options
• 90-day tax compliance improvement plan with owners and milestones