Corporation Tax: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson m (Link with CCCTB page.) |
imported>Doug Williamson (Updated entry. Source ACT Glossary of terms) |
||
| Line 27: | Line 27: | ||
* [[Income Tax]] | * [[Income Tax]] | ||
* [[Quarterly instalments]] | * [[Quarterly instalments]] | ||
* [[Direct tax]] | |||
* [[Taxable profits]] | |||
* [[Taxable trading profits]] | |||
[[Category:Accounting,_tax_and_regulation]] | |||
[[Category:Compliance_and_audit]] | [[Category:Compliance_and_audit]] | ||
Revision as of 15:11, 19 November 2014
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
- Capital allowances
- Common Consolidated Corporate Tax Base
- Company
- Corporation
- Corporation Tax Act
- Corporation Tax return
- Corporation Tax Self Assessment
- Federal Corporate Income Tax
- Financial year
- Group payment arrangements
- ICTA
- Imputation system
- Income Tax
- Quarterly instalments
- Direct tax
- Taxable profits
- Taxable trading profits
