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Description

Deferred Tax and Tax Grouping: Calculating, Supporting and Presenting in Consolidation

Connect group taxation and deferred tax to build a tax proof that holds up to review

  • 2 days — 14 h
  • In-person or virtual
  • Expert
  • Up to 6 participants

In a group that files as a single tax group, the tax charge recognised in the consolidated accounts matches neither the individual entity returns nor the amount actually settled by the parent. Cost-sharing arrangements redistribute the charge, losses transferred within the group create assets whose recoverability must be demonstrated, and the tax proof reveals differences that no one is able to explain at the close.

Two days devoted to this interface: rebuilding temporary differences, handling tax losses, assessing the effects of tax grouping and constructing a tax proof supported line by line. This session extends the consolidation workshops from a tax perspective.

Learning objectives

  • Identify the temporary differences that give rise to deferred tax
  • Assess the recoverability of deferred tax assets and document it
  • Reflect the effects of a tax group cost-sharing arrangement in the consolidated accounts
  • Handle losses transferred within the group and monitor them
  • Build and support a tax proof
  • Present income tax disclosures in the notes

What makes this programme different

The tax proof is built line by line on a single tax group used as a running case study
Two cost-sharing arrangements with different allocation keys are compared on the same data
The recoverability memorandum is drafted exactly as it would be for an auditor

Programme

1The deferred tax base

Spotting the differences that will reverse

  • Identify deductible and taxable temporary differences
  • Deal with consolidation adjustments that generate deferred tax
  • Determine the applicable rate and manage rate changes
  • Track deferred tax arising on fair value adjustments

2Tax losses and recoverability

Supporting the asset you recognise

  • Assess the probability of recovering carried-forward tax losses
  • Define the projection horizon retained and its underlying assumptions
  • Document the reasoning for the auditor
  • Handle the impairment and reversal of a deferred tax asset

3Tax grouping and consolidation

Two perimeters that do not coincide

  • Compare the tax group perimeter with the consolidation scope
  • Analyse the effects of an arrangement allocating the tax charge
  • Deal with losses transferred by subsidiaries to the parent entity
  • Account for movements arising on entries into and exits from the tax group

4Tax proof and disclosures

Explaining every rate difference

  • Build the tax proof from the consolidated profit before tax
  • Analyse and document the main reconciling items
  • Check consistency between the balance sheet, the income statement and the notes
  • Prepare the income tax disclosure tables

Who is it for

Consolidation managers, finance and accounting directors, group tax specialists and auditors dealing with the treatment of income tax in consolidated financial statements.

Prerequisites

Sound command of consolidation techniques and of corporate income tax principles

Dates & locations

24 scheduled dates between November 2026 and December 2027. Seats are confirmed in the order enquiries are received.

November 2026

December 2026

January 2027

February 2027

March 2027

April 2027

May 2027

June 2027

September 2027

October 2027

November 2027

December 2027

None of these dates suit you? We open additional sessions on request, and any programme can be run privately for your team.

Practical details

Before the programme
Online positioning questionnaire. Your development objectives are shared with the trainer, who tailors the practical case studies to your context.
Teaching methods
Theoretical input, workshops and practical case studies. Digital course materials and method sheets provided.
Assessment
Multiple-choice tests and role-play exercises. Assessment of learning at the start and end of the programme, with immediate and 60-day follow-up evaluations.
After the programme
One year of access to the e-learning platform. Self-assessment of the skills acquired and a 30-day follow-up session with your trainer.
How to register
Registration online or on the basis of a quotation.
Lead time
11 working days after confirmation of registration.
Accessibility
Accessible to people of determination. Contact our accessibility coordinator to design a suitable solution: contact@mpf-academy.ae
Start dates
Rolling intake: in addition to the scheduled sessions, this programme can start on request.