CTM01000 - Corporation Tax

1. CTM01100

   Introduction
2. CTM01400

   Accounting periods
3. CTM01750

   Rates of tax
4. CTM01800

   Due date of payment
5. CTM02000

   Computation of income
6. CTM02250

   Chargeable gains
7. CTM02350

   Capital allowances
8. CTM03500

   Small profits relief
9. CTM03900

   Small profits rate: Financial year 2023 onwards
10. CTM04000

    Trading losses - general
11. CTM04500

    Trading losses - relief against total profits
12. CTM04800

    CT loss reform: contents
13. CTM05000

    Restriction on relief for carried-forward losses: contents
14. CTM06000

    Company reconstructions
15. CTM06300

    Loss buying
16. CTM06500

    Company purchase schemes
17. CTM06600

    Change of ownership: Shell Companies
18. CTM06700

    Loss buying: accounting periods from 1 April 2017
19. CTM07000

    Transfer of deductions
20. CTM07500

    Loss refresh / tax avoidance involving carried forward losses
21. CTM07900

    Targeted anti-avoidance rule: contents
22. CTM08000

    Management expenses
23. CTM08700

    Change of ownership - companies with investment business
24. CTM09000

    Charitable donations relief
25. CTM09501

    Relief for expenditure on grassroots sport