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More highlights from the conference at Warwick university
SPEAKERS
- Giles Mooney Professional Training Partnership
- Simon Nicol Broadstone Corporate Pensions
- Michael Ashdown BDO LLP
- Pete Miller The Miller Partnership
Associated companies
Giles Mooney explained that the previous complex associated companies rules had been withdrawn for corporation tax purposes and replaced with a 51% group test in Finance Act 2014.
This provides sufficient protection for the Exchequer while being much simpler for the affected businesses to apply. These rules will be used primarily to determine which companies have to make quarterly payments but also affect the patent box long-life assets and ring-fence profits of oil and gas companies.
However Giles also pointed out that a regime very similar to that of the previous associated companies rules and clearly taken from it has been...
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