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Upper Tribunal Administrative Appeals Chamber decision by Judge Wikeley on 08 May 2024
Guidance for companies to work out and claim relief from Corporation Tax on terminal losses, capital losses and property income losses.
Tax advantages on employee share schemes including Share Incentive Plans, Save As You Earn, Company Share Option Plans and Enterprise Management Incentives
First published during the 2015 to 2016 Cameron Conservative government
Statistics cover the financial years ending 2011 to 2016.
This tax information and impact note is about the Corporation Tax charge and rate for the financial years beginning 1 April 2022 and 1 April 2023, and the Small Profits Rate and Marginal Relief for the financial year beginning 1...
Find out about paying Corporation Tax, instead of Income Tax, if you’re a non-UK resident company with UK property income.
Corporate tax rates and small profits thresholds from 2023.
First published during the 2019 to 2022 Johnson Conservative government
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