Corporation Tax: Difference between revisions
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* [[Accounting period]] | * [[Accounting period]] | ||
* [[Capital allowances]] | * [[Capital allowances]] | ||
* [[Chargeable gain]] | |||
* [[Common Consolidated Corporate Tax Base]] | * [[Common Consolidated Corporate Tax Base]] | ||
* [[Company]] | * [[Company]] | ||
Revision as of 10:03, 31 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
- Chargeable gain
- 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
