FTT confirms consortium relief ownership proportion based on collective entitlement of link com...
Tax analysis: In Eastern Power Networks plc and others v HMRC, the First-tier Tax Tribunal (FTT...
Corporation tax is payable by 'companies', which includes any body corporate and unincorporated associations.
A company that is tax resident in the UK is generally subject to UK corporation tax on its worldwide profits. A company that is not tax resident in the UK may still be subject to UK corporation tax in certain circumstances, including:
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