CTM01000 - Corporation Tax

  1. CTM01100
    Introduction
  2. CTM01400
    Accounting periods
  3. CTM01750
    Rates of tax
  4. CTM01800
    Due date of payment
  5. CTM02000
    Computation of income
  6. CTM02250
    Chargeable gains
  7. CTM02350
    Capital allowances
  8. CTM03500
    Small profits relief
  9. CTM03900
    Small profits rate: Financial year 2023 onwards
  10. CTM04000
    Trading losses - general
  11. CTM04500
    Trading losses - relief against total profits
  12. CTM04800
    CT loss reform: contents
  13. CTM05000
    Restriction on relief for carried-forward losses: contents
  14. CTM06000
    Company reconstructions
  15. CTM06300
    Loss buying
  16. CTM06500
    Company purchase schemes
  17. CTM06600
    Change of ownership: Shell Companies
  18. CTM06700
    Loss buying: accounting periods from 1 April 2017
  19. CTM07000
    Transfer of deductions
  20. CTM07500
    Loss refresh / tax avoidance involving carried forward losses
  21. CTM07900
    Targeted anti-avoidance rule: contents
  22. CTM08000
    Management expenses
  23. CTM08700
    Change of ownership - companies with investment business
  24. CTM09000
    Charitable donations relief
  25. CTM09500
    Relief for expenditure on grassroots sport - CTA10/PART6A