CTM03650 | Corporation Tax: small profits relief: small profits relief examples - summary
From HM Revenue & Customs · Company Taxation Manual
Examples illustrating points in to are as below.
| Example | Manual Reference | Example content |
|---|---|---|
| Example 1 | This example involves small companies rate for accounting periods straddling a change in small companies rate of CT. | |
| Example 2 | This example involves considering marginal small companies rate relief with a short accounting period, a change in the CT main rate and associated companies. | |
| Example 3 | This example demonstrates the effect of changes in the number of associated companies during the accounting period. |