The webinar will discuss the provisions in income tax and VAT legislation relevant to the concept of a Group, covering from tax exemptions applicable to related party transactions to VAT Grouping provisions.

The first section of this session will cover all provisions relevant to a group, or ‘related party’ relationship from an income and capital gains tax perspective, such as available exemptions, tax accounting and final tax considerations as well as a high-level overview of the Consolidated Group (Income Tax) Rules. The second part of the seminar will explain the VAT grouping provisions and eligibility conditions, along with how this impacts group entities and the transactions carried out between members of a VAT group.