【有限公司与LLP税务全攻略 – 入门班】

✅ 课程内容：
1. Overview of “Company” and “Limited Liability Partnership”
2. Fundamentals of corporate taxation.
3. Definition of SME
4. Tax rate for Company and LLP
5. Self-assessment principles
6. Return Form C and Form PT requirements.
7. Residence of Company and management
8. Assessment of Companies and computation of chargeable income
9. Pre-commencement expenses
10. Business deductions
11. Prohibited expenses.
12. Unabsorbed losses and impact of change in shareholders
13. Overview of Capital Allowances
14. Balancing charges and balancing allowances
15. Small value assets
16. Unabsorbed capital allowances
17. Partners’ salaries deduction – Under LLP
18. Distribution profits to partners and tax implications
19. Tax implication on Company and LLP with the latest Finance Act 2023.