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

Information powers

Commentary – Tax Reporter ¶704-700
HMRC Guidance – CTM03592
Case Law – Jansen Nielsen Pilkes Ltd v Tomlinson (HMIT)

Main rate

Commentary – Tax Reporter ¶704-000

Patent box

– see Patent box

Small profits rate

Augmented profits

Commentary – Tax Reporter ¶704-150

Information powers

Commentary – Tax Reporter ¶704-700
HMRC Guidance – CTM03592
Case Law – Jansen Nielsen Pilkes Ltd v Tomlinson (HMIT)

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

Generally

Commentary – Tax Reporter ¶704-100