| Autor: |
Clare Firth, Jennifer Seymour, Lucy Crompton, Helen Fox, Frances Seabridge, Elizabeth Smart |
| Rok vydání: |
2021 |
| DOI: |
10.1093/he/9780192844279.003.0008 |
| Popis: |
All companies incorporated in the UK which actively carry on business are liable to pay corporation tax (CT) on their taxable profits. This chapter considers the charge to CT with particular focus on calculating chargeable income profits and allowable deductions; the treatment of company capital gains and capital losses; trading loss relief; capital allowances; and close companies. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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