Corporation Tax
From ACT Wiki
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