CTM01000 | Corporation Tax

Contents25 entries

1. CTM01100Corporation Tax: introduction: contents
2. CTM01400Corporation Tax: accounting periods: contents
3. CTM01750Corporation Tax: rates of tax
4. CTM01800Corporation Tax: due date of payment
5. CTM02000Corporation Tax: computation of income: contents
6. CTM02250Corporation Tax: chargeable gains
7. CTM02350Corporation Tax: capital allowances
8. CTM03500Corporation Tax: small profits relief: financial years up to and including 2014:contents
9. CTM03900Corporation Tax: small profits rate: financial year 2023 onwards
10. CTM04000Corporation Tax: trading losses: general: contents
11. CTM04500Corporation Tax: trading losses - relief against total profits: contents
12. CTM04800Corporation tax: CT loss reform: contents
13. CTM05000Corporation tax: restriction on relief for carried-forward losses: contents
14. CTM06000Corporation Tax: company reconstructions: contents
15. CTM06300Corporation Tax: loss-buying: contents
16. CTM06500Corporation Tax: company purchase schemes: contents
17. CTM06600Corporation Tax: change of ownership: Shell Companies: contents
18. CTM06700Corporation Tax: loss buying: accounting periods from 1 April 2017
19. CTM07000Corporation Tax: transfer of deductions
20. CTM07500Corporation Tax: loss refresh / tax avoidance involving carried forward losses
21. CTM07900Corporation tax: targeted anti-avoidance rule: contents
22. CTM08000Corporation Tax: management expenses: contents
23. CTM08700Corporation Tax: change of ownership: companies with investment business: contents
24. CTM09000Corporation Tax: charitable donations relief: contents
25. CTM09500Corporation Tax: relief for expenditure on grassroots sport - CTA10/PART6A