Corporation Tax: Difference between revisions
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1. | 1. (CT). | ||
(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. | 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. | ||
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== See also == | == See also == | ||
* [[Accounting period]] | * [[Accounting period]] | ||
* [[Business in Europe: Framework for Income Taxation]] | |||
* [[Capital allowances]] | * [[Capital allowances]] | ||
* [[Chargeable gain]] | * [[Chargeable gain]] | ||
* [[Company]] | * [[Company]] | ||
* [[Corporate tax]] | |||
* [[Corporation]] | * [[Corporation]] | ||
* [[Corporation Tax Act]] | * [[Corporation Tax Act]] | ||
| Line 27: | Line 26: | ||
* [[Imputation system]] | * [[Imputation system]] | ||
* [[Income Tax]] | * [[Income Tax]] | ||
* [[ | * [[Instalment]] | ||
* [[Tax]] | |||
* [[Taxable profits]] | * [[Taxable profits]] | ||
* [[Taxable trading profits]] | * [[Taxable trading profits]] | ||
Latest revision as of 11:01, 7 December 2022
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
