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Contents

Legislation
Corporation Tax Act 2009

Crossheading Introduction

  • Section 1256 Overview of Part
  • Section 1257 General provisions
  • Section 1258 Assessment of firms
  • Section 1258A Bare trusts
  1. Introduction
  2. Assessment of firms

Section 1258 | Assessment of firms

From legislation.gov.uk

Unless otherwise indicated (whether expressly or by implication), a firm is not to be regarded for corporation tax purposes as an entity separate and distinct from the partners.

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