Corporation Tax: Difference between revisions
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imported>Doug Williamson (Updated entry. Source ACT Glossary of terms) |
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* [[Taxable profits]] | * [[Taxable profits]] | ||
* [[Taxable trading profits]] | * [[Taxable trading profits]] | ||
*[[UK Bank Corporation Tax surcharge]] | |||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category:Compliance_and_audit]] | [[Category:Compliance_and_audit]] | ||
Revision as of 13:45, 24 August 2016
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
- UK Bank Corporation Tax surcharge
