Corporation Tax
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1. (CT).
The UK tax charged on limited companies and certain other organisations based on the level of their taxable profits - including chargeable gains - in an accounting period.
2.
More generally, a tax charged on a corporation.
See also
- Accounting period
- Business in Europe: Framework for Income Taxation
- Capital allowances
- Chargeable gain
- Company
- Corporate tax
- Corporation
- Corporation Tax Act
- Corporation Tax return
- Corporation Tax Self Assessment
- Direct tax
- Federal Corporate Income Tax
- Financial year
- Group payment arrangements
- Imputation system
- Income Tax
- Instalment
- Tax
- Taxable profits
- Taxable trading profits
- UK Bank Corporation Tax surcharge
