Commentary

D1.101 Introduction to corporation tax

Corporate tax
Corporate tax | Commentary

D1.101 Introduction to corporation tax

Corporate tax | Commentary

Part D1     Corporation tax generally

Contents of Part D1

D1.1     Scope of corporation tax

D1.2     Exempted bodies

D1.3     UK resident companies—Calculation of taxable profits

D1.4     Research and development tax reliefs

D1.5     Contaminated or derelict land remediation expenditure

D1.6     Intangible fixed assets

D1.7     Loan relationships

D1.8     Derivative contracts

D1.9     Chargeable gains of UK resident companies—Overview

D1.10     Substantial shareholding exemption Contents Substantial shareholding

D1.11     Losses

D1.12     Computation

D1.13     Corporation tax—Administration

D1.14     Corporate Interest Restriction and worldwide debt cap

Division D1.1     Scope of corporation tax

Reviewed by
RUTH NEWMAN, LLB (Hons), MA, CTA

For updates affecting this Division please see Part D0 Updates

Overview of corporation tax

D1.101 Introduction

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