Events: Distributable Profits: The Essentials and Practical Applications

Practical Law Company in association with MacIntyre Hudson

About the Course

Practical Law is working in association with MacIntyre Hudson Advisory Services to deliver a four hour course on Distributable Profits: The Essentials and Practical Applications on Thursday 4 July 2013.

About the Course Content:

  • Tutor led revision of the Companies Act requirements for which accounts are the relevant accounts for interim and final dividends
  • The standard of preparation required for relevant accounts for statutory or common law purposes
  • How the Act defines 'realise' in the context of realised profits
  • Group exercise to explore the concept of realised profits and losses in more detail using further guidance and examples given in the ICAEW Technical Releases
  • How dividends are accounted for in the financial statements, and why this is important when a company wishes to make a distribution
  • Dividends in specie, and when they are lawful; examples from the Technical Release to illustrate the impact of the Aveling Barford case on the Act
  • Where to find different types of reserves, how they arise, and whether they are distributable
  • Examples of intra-group transactions that may not give rise to distributable profit in the hands of the receiving company
  • Practice applying the net assets test using a case study set of accounts
  • Other practical issues that may arise when advising on distributions.

You will benefit by:

  • The course will provide a thorough grounding to enable you to identify where care and/or advice is needed and to have a knowledgeable conversation about these.

Numbers are limited to ensure quality.

To book your place, please complete the following registration form by 6 June 2013 to claim our Early Bird Offer.

Other MHAS Events:


Thursday 4 July 2013


  • 09h30: Registration
  • 10h00: Morning session
  • 12h30: Lunch
  • 13h00: Afternoon session
  • 14h40: Course finishes

4 CPD Hours


Book before 6 June 2013 to claim our Early Bird Offer!

  • Subscribers: £225
  • Non-Subscribers: £250

Standard Price

  • Subscribers: £275
  • Non-subscribers: £300
*all pricing subject to VAT

Maclntyre Hudson Advisory Services LLP
New Bridge Street House
30 - 34 New Bridge Street
London EC4V 6BJ

Please click here for directions.

Who should attend:

Lawyers, especially corporate lawyers, looking for a thorough grounding in the fundamentals and practical applications of distributable profits.

For more information on this course please click here.

For more information on MacIntyre Hudson Advisory Services please click here.

Contact us

If you would like to know more about any event, please contact the events team or call +44 20 7202 1220.

Follow us

Follow our Events on Twitter.

{ "siteName" : "PLC", "objType" : "PLCWebPage", "objID" : "1247824601896", "objName" : "distributable-profits", "userID" : "2", "objUrl" : "", "pageType" : "Other", "academicUserID" : "", "contentAccessed" : "true", "analyticsPermCookie" : "25e8a493e:15b03da1748:3f2a", "analyticsSessionCookie" : "25e8a493e:15b03da1748:3f2b", "statisticSensorPath" : "" }