CTM03500 - Corporation Tax: small profits relief: financial years up to and including 2014:contents

1. CTM03505

   Introduction
2. CTM03510

   Rates, limits & fractions
3. CTM03520

   The starting rate - financial years 2000 to 2005
4. CTM03530

   No associated companies - profits not exceeding the lower limit
5. CTM03540

   No associated companies - profits exceeding the lower limit
6. CTM03550

   No associated companies - accounting period less than 12 months
7. CTM03560

   Company with associated companies
8. CTM03570

   Associated company - definition
9. CTM03580

   Associated company - main rules of association
10. CTM03590

    Whether trade or business carried on - decided cases
11. CTM03591

    Whether trade or business carried on - business compared with trade
12. CTM03592

    Whether trade or business carried on - investment and holding companies
13. CTM03600

    Definition of augmented profits
14. CTM03640

    Accounting period straddling financial year - differing relevant amounts or limits
15. CTM03650

    Examples - summary
16. CTM03653

    Example 1
17. CTM03654

    Example 2
18. CTM03655

    Example 3
19. CTM03670

    Administrative
20. CTM03710

    Associated companies - detailed provisions - introduction
21. CTM03730

    Control by the same person or persons
22. CTM03740

    Attribution of rights and powers of nominees
23. CTM03750

    Attribution of rights and powers of associates
24. CTM03755

    Attribution of rights and powers of associates - guidance applying to accounting periods ending before 1/4/2011
25. CTM03760

    ESC C9
26. CTM03765

    ESC C9 - full text
27. CTM03770

    Substantial commercial interdependence: contents
28. CTM03805

    Association through a loan creditor
29. CTM03810

    Association by holding fixed rate preference shares
30. CTM03830

    Association through a trustee
31. CTM03850

    Risk assessment