Liability to corporation tax
Calculation in respect of profits
Currency to be used
– see Currency
Generally
Legislation/Regulatory –
CTA2010 s. 2
Rates
Legislation/Regulatory –
CTA2010 s. 3
HMRC Guidance –
CTM01750
Total profits
Legislation/Regulatory –
CTA2010 s. 4
Loss relief
– see Trade loss relief
Overview
Legislation/Regulatory –
CTA2010 s. 2
Small profits rate
– see Small profits rate
