Detailed information
| Duration: | 2 Days |
|---|---|
| Price: | £1,475 |
| Type: | Courses |
| Method: | In a classroom |
| Accreditation: | Bloomberg BNA is registered with NASBA and all courses and roundtables are CPE/CPD qualifying events. |
| Prepares for: | ADIT: Paper II UK |
| Requirements: | No specific prior knowledge is assumed but our courses are most suitable for those already in tax practice. |
Do you need further information?
Contact the person in charge , free and at no obligation, for information on how to enroll, enrollment limit/availability and more.
Course program
Developed specifically to prepare students for the CIOT’s international tax diploma, the content of a three-day intensive course (two days for the EC option, paper III) and our two-day refresher is determined by the participants themselves, to focus on those areas that require most attention.
No specific prior knowledge is assumed but our courses are most suitable for those already in tax practice. They are and ideal accompaniment to a programme of self-study for the relevant ADIT exams. Detailed and comprehensive documentation is provided for the course. Participants will be expected to have taken advantage of the suggest reading list within the ADIT syllabus.
Participants who have not attended the earlier intensive course will be required to purchase notes from this course which are £400.
Topics:
Individuals and trusts: income and gains excluding employment income
* UK residence: individuals and trusts
* Source or situs for various types of income
* Taxation of foreign income and gains of residents
* Non-residents: tax representatives and withholding at source
* UK unilateral double tax relief
* UK treaty relief
* Anti-avoidance - transfer of assets abroad
Employment taxation
* UK indidividuals working abroad: IT & NICs
* Foreign individuals working in the UK
* Stock options
Domicile for IT purposes
* The remittance basis
Corporations: basic cross border issues
* UK residence: corporations
* Entity characterisation for UK tax purposes
* The exemption of foreign dividends
* Operation of credit relief for companies
* Interaction of domestic law, treaty law and EC law
* Forex rules
Tax aspects of cross-border reorganisations
* Cross- border reorganisations
* UK tax consequences of company migration
UK Double Taxation treaty network
* Features of the UK's principal treaties
* UK treaty interpretation
* Administration of treaty benefits
Corporations: cross-border anti-avoidance
* The UK transfer pricing rules
* The UK CFC regime
* The debt cap provisions
Other taxes and EC issues
* Inheritance tax
* VAT: core cross border issues
No specific prior knowledge is assumed but our courses are most suitable for those already in tax practice. They are and ideal accompaniment to a programme of self-study for the relevant ADIT exams. Detailed and comprehensive documentation is provided for the course. Participants will be expected to have taken advantage of the suggest reading list within the ADIT syllabus.
Participants who have not attended the earlier intensive course will be required to purchase notes from this course which are £400.
Topics:
Individuals and trusts: income and gains excluding employment income
* UK residence: individuals and trusts
* Source or situs for various types of income
* Taxation of foreign income and gains of residents
* Non-residents: tax representatives and withholding at source
* UK unilateral double tax relief
* UK treaty relief
* Anti-avoidance - transfer of assets abroad
Employment taxation
* UK indidividuals working abroad: IT & NICs
* Foreign individuals working in the UK
* Stock options
Domicile for IT purposes
* The remittance basis
Corporations: basic cross border issues
* UK residence: corporations
* Entity characterisation for UK tax purposes
* The exemption of foreign dividends
* Operation of credit relief for companies
* Interaction of domestic law, treaty law and EC law
* Forex rules
Tax aspects of cross-border reorganisations
* Cross- border reorganisations
* UK tax consequences of company migration
UK Double Taxation treaty network
* Features of the UK's principal treaties
* UK treaty interpretation
* Administration of treaty benefits
Corporations: cross-border anti-avoidance
* The UK transfer pricing rules
* The UK CFC regime
* The debt cap provisions
Other taxes and EC issues
* Inheritance tax
* VAT: core cross border issues
Do you need clarification regarding the course program?
Contact the person in charge , free and at no obligation, for information on how to enroll, enrollment limit/availability and more.
Course location
Bloomberg BNA International Tax Training
The meeting place for the world's tax professionals - For practical international tax training courses, led by industry experts, use Bloomberg BNA. Formerly known as EATI, Bloomberg BNA has a long-established reputation built up over almost forty years – and is one of the market leaders in transfer pricing, international tax and bespoke in-house training.