Rates of corporation tax
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
Changes in upper and lower limits
Commentary –
Tax Reporter ¶704-050
HMRC Guidance –
CTM01405
Computational issues
Commentary –
Tax Reporter ¶704-050
HMRC Guidance –
CTM01405
Main rate
Commentary –
Tax Reporter ¶704-000
Patent box
– see Patent box
Small profits rate
Augmented profits
Commentary –
Tax Reporter ¶704-150
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