As stated at ¶700-550, corporation tax is charged on the profits of companies, being their income and chargeable gains (CTA 2009, s. 2). It is therefore important to understand what constitutes income for these purposes.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.