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CTM03500 | Corporation Tax: small profits relief: financial years up to and including 2014:contents

From HM Revenue & Customs · Company Taxation Manual

Contents31 entries

  1. CTM03505Corporation Tax: small profits relief: financial years up to and including 2014: introduction
  2. CTM03510Corporation Tax: small profits relief: rates, limits & fractions
  3. CTM03520Corporation Tax: small companies: the starting rate - financial years 2000 to 2005
  4. CTM03530Corporation Tax: small profits relief: no associated companies - profits not exceeding the lower limit
  5. CTM03540Corporation Tax: small profits relief: no associated companies - profits exceeding the lower limit
  6. CTM03550Corporation Tax: small profits relief: no associated companies - accounting period less than 12 months
  7. CTM03560Corporation Tax: small profits relief: company with associated companies
  8. CTM03570Corporation Tax: small profits relief: associated company - definition
  9. CTM03580Corporation Tax: small profits relief: associated company - main rules of association
  10. CTM03590Corporation Tax: small profits relief: whether trade or business carried on - decided cases
  11. CTM03591Corporation tax: small profits relief: whether trade or business carried on - business compared with trade
  12. CTM03592Corporation tax: small profits relief: whether trade or business carried on - investment and holding companies
  13. CTM03600Corporation Tax: small profits relief: definition of augmented profits
  14. CTM03640Corporation Tax: small profits relief: accounting period straddling financial year - differing relevant amounts or limits
  15. CTM03650Corporation Tax: small profits relief: small profits relief examples - summary
  16. CTM03653Corporation Tax: small profits relief: example 1
  17. CTM03654Corporation Tax: small profits relief: example 2
  18. CTM03655Corporation Tax: small profits relief: example 3
  19. CTM03670Corporation Tax: small profits relief: administrative
  20. CTM03710Corporation Tax: small profits relief: associated companies - detailed provisions - introduction
  21. CTM03730Corporation Tax: small profits relief: control by the same person or persons
  22. CTM03740Corporation Tax: small profits relief: associated companies - attribution of rights and powers of nominees
  23. CTM03750Corporation Tax: small profits rate: attribution to a person of rights and powers of associates - commercial interdependence with companies controlled by associates: accounting periods ending on or after 1 April 2011
  24. CTM03755Corporation Tax: small profits relief: attribution of rights and powers of associates - guidance applying to accounting periods ending before 1 April 2011
  25. CTM03760Corporation Tax: small profits relief: ESC C9
  26. CTM03765Corporation Tax: small profits relief: ESC C9 - full text
  27. CTM03770Corporation Tax: small profits relief: substantial commercial interdependence: contents
  28. CTM03805Corporation Tax: small profits relief: association through a loan creditor
  29. CTM03810Corporation Tax: small profits relief: association by holding fixed rate preference shares
  30. CTM03830Corporation Tax: small companies: association through a trustee
  31. CTM03850Corporation Tax: small profits relief: risk assessment