Associated companies

Changes during an accounting period

Commentary – Tax Reporter ¶704-500
Case Law – Jansen Nielsen Pilkes Ltd v Tomlinson (HMIT)

Companies not carrying on a trade or business

Commentary – Tax Reporter ¶704-525
HMRC Guidance – CTM03591 ; CTM03592
Case Law – John M Harris (Design Partnership) Ltd v Lee (HMIT)

Control, meaning

Commentary – Tax Reporter ¶704-550 ; Tax Reporter ¶704-575
HMRC Guidance – CTM03730

Generally

Commentary – Tax Reporter ¶704-500
Case Law – Jansen Nielsen Pilkes Ltd v Tomlinson (HMIT)

Non-resident companies

Commentary – Tax Reporter ¶704-500
Case Law – Jansen Nielsen Pilkes Ltd v Tomlinson (HMIT)

Non-trading holding companies

Commentary – Tax Reporter ¶704-525
HMRC Guidance – CTM03591 ; CTM03592
Case Law – John M Harris (Design Partnership) Ltd v Lee (HMIT)

Attribution of rights

Commentary – Tax Reporter ¶704-600 ; Tax Reporter ¶704-625
HMRC Guidance – CTM03785 ; CTM03790 ; CTM03795 ; CTM03800

Augmented profits

Franked investment income, meaning

Commentary – Tax Reporter ¶704-150

Generally

Commentary – Tax Reporter ¶704-150

Total taxable profits, meaning

Commentary – Tax Reporter ¶704-150

Changes in rates

Commentary – Tax Reporter ¶704-050
HMRC Guidance – CTM01405 ; CTM03640

Changes in upper and lower limits

Commentary – Tax Reporter ¶704-050
HMRC Guidance – CTM01405 ; CTM03640

Computational issues

Commentary – Tax Reporter ¶704-050
HMRC Guidance – CTM01405 ; CTM03640

Control

Attribution of rights

Commentary – Tax Reporter ¶704-600 ; Tax Reporter ¶704-625
HMRC Guidance – CTM03785 ; CTM03790 ; CTM03795 ; CTM03800

Meaning

Commentary – Tax Reporter ¶704-550 ; Tax Reporter ¶704-575
HMRC Guidance – CTM03730

Relaxation of rules

Commentary – Tax Reporter ¶704-575

Information powers

Commentary – Tax Reporter ¶704-700

Main rate

Commentary – Tax Reporter ¶704-000

Marginal relief

Commentary – Tax Reporter ¶704-300

Patent box

– see Patent box

Ring fence profits

Commentary – Tax Reporter ¶704-300

Small profits rate

Associated companies

Commentary – Tax Reporter ¶704-500–Tax Reporter ¶704-550
HMRC Guidance – CTM03730
Case Law – Jansen Nielsen Pilkes Ltd v Tomlinson (HMIT)

Attribution of rights

Commentary – Tax Reporter ¶704-600 ; Tax Reporter ¶704-625
HMRC Guidance – CTM03785 ; CTM03790 ; CTM03795 ; CTM03800

Augmented profits

Commentary – Tax Reporter ¶704-150

Control

Commentary – Tax Reporter ¶704-550–Tax Reporter ¶704-600
HMRC Guidance – CTM03730 ; CTM03785 ; CTM03790 ; CTM03795 ; CTM03800

Generally

Commentary – Tax Reporter ¶704-200 ; Tax Reporter ¶704-250
HMRC Guidance – CTM03670 ; DT1954

Information powers

Commentary – Tax Reporter ¶704-700

Marginal relief

Commentary – Tax Reporter ¶704-300

Non-resident companies

Commentary – Tax Reporter ¶704-250
HMRC Guidance – DT1954

Ring fence profits

Commentary – Tax Reporter ¶704-300

Starting rate (financial year 2006 and before)

Commentary – Tax Reporter ¶704-800

Upper and lower limits

Changes in

Commentary – Tax Reporter ¶704-050
HMRC Guidance – CTM01405 ; CTM03640

Generally

Commentary – Tax Reporter ¶704-100