Corporation Tax

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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
Retrieved from ‘https://wiki.treasurers.org/w/index.php?title=Corporation_Tax&oldid=55350’
Categories:
  • Accounting, tax and regulation
  • Compliance and audit

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