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Interest Deduction Limitation and Thin Capitalisation Rules for Groups

Rules that limit interest deductions and address thin capitalisation restrict how much financing cost a company can deduct. These provisions catch many groups by surprise at assessment. This course explains how the limits work and how to plan financing around them.

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Register for this course

What you will be able to do

  • Explain the purpose of interest limitation rules
  • Calculate the deductible interest ceiling
  • Identify affected transactions and connected parties
  • Handle carry forward of disallowed interest
  • Structure group financing within the limits

Course outline

  1. 01Rationale for interest limitation
  2. 02The deduction ceiling and how it is measured
  3. 03Connected party and cross border scope
  4. 04Thin capitalisation considerations
  5. 05Disallowed interest and carry forward
  6. 06Planning compliant financing structures
  7. 07Worked calculations

Who should attend

Group tax managers, treasury professionals, financial controllers and advisers dealing with leveraged structures and cross border financing.

Dates, venues and fees

DatesVenueDaysFeeCalendarRegister
28 to 30 Sep 2026Kigali3US$1,500Closed
29 Sep to 1 Oct 2026Kampala3US$1,500Register
30 Sep to 2 Oct 2026Accra3US$1,500Register
5 to 7 Oct 2026Lagos3US$1,500Register
6 to 8 Oct 2026Cairo3US$1,500Register
7 to 9 Oct 2026Mauritius3US$1,500Register
12 to 14 Oct 2026Dubai3US$1,500Register
13 to 15 Oct 2026Online3US$900Register
9 to 11 Nov 2026Johannesburg3R13,000Register
10 to 12 Nov 2026Cape Town3R13,000Register
11 to 13 Nov 2026Durban3R13,000Register
16 to 18 Nov 2026Pretoria3R13,000Register
17 to 19 Nov 2026Windhoek3US$1,500Register
18 to 20 Nov 2026Gaborone3US$1,500Register
23 to 25 Nov 2026Maseru3US$1,500Register
24 to 26 Nov 2026Mbabane3US$1,500Register
25 to 27 Nov 2026Lusaka3US$1,500Register
30 Nov to 2 Dec 2026Harare3US$1,500Register
1 to 3 Dec 2026Lilongwe3US$1,500Register
2 to 4 Dec 2026Blantyre3US$1,500Register
7 to 9 Dec 2026Mozambique3US$1,500Register
8 to 10 Dec 2026Nairobi3US$1,500Register
9 to 11 Dec 2026Dar es Salaam3US$1,500Register

Fees are per delegate. South African venues are priced in rand; other locations and online in US dollars. Fees exclude 15% VAT where applicable. Group bookings of three or more delegates from the same organisation qualify for a reduced rate; contact us for a quotation.

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