Our CPD Tracker allows you to bank structured CPD time. Go to the CPD Tracker to check your points to date and export the data from your personal records. When you have completed a CPD module make sure you click the CPD Tracker button to add the module to your CPD Tracker
This month's exclusive Accountancy Daily CPD module focuses on the tax treatment of close company loans to directors and shareholders.
By completing this module on the Directors' loans rules, you will be able to:
- determine whether your client’s circumstances give rise to a tax liability;
- calculate the tax charge, including taking into account repayments of the loan;
- claim relief for a repayment/release of the loan; and
- advise on the consequences of writing-off a loan for the company and for the participation
This CPD module takes 20 minutes to complete and is followed by a short quiz to ensure thorough learning. There are also detailed course notes to ensure a full learning experience. Any CPD learning is also automatically added to Your CPD Tracker.
The CPD course lecturer is Stephen Relf ACA CTA, lead tax writer at Croner-i.
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