– see also Rates of corporation tax

Small profits

Amount available on non-ring fence profits

Legislation/Regulatory – CTA2010 s. 23

Amount available on ring fence profits

Legislation/Regulatory – CTA2010 s. 22

Associated companies

Legislation/Regulatory – CTA2010 s. 25-30

Attribution to persons of rights and powers of their associates

Legislation/Regulatory – CTA2010 s. 27 ; FA2011 s. 55(2)-(5) ; SI 2011/1784

Fixed-rate preference shares, associated companies

Legislation/Regulatory – CTA2010 s. 28

Generally

Legislation/Regulatory – CTA2010 s. 19
HMRC Guidance – COM100 ; CTM80345

Information, powers to obtain

Legislation/Regulatory – CTA2010 s. 31

Loan creditor, associated companies

Legislation/Regulatory – CTA2010 s. 29

Lower and upper limits

Legislation/Regulatory – CTA2010 s. 24

Non-trading companies (passive)

Legislation/Regulatory – CTA2010 s. 26

Ring fence profits

Legislation/Regulatory – CTA2010 s. 20
HMRC Guidance – INTM255860

Ring fence profits and other profits

Legislation/Regulatory – CTA2010 s. 22

Substantial commercial interdependence, factors determining

Legislation/Regulatory – SI 2011/1784

Trustee, association through

Legislation/Regulatory – CTA2010 s. 30