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The net rate of return on capital employed for UK private non-financial corporations related to their UK operations.
HMRC is inviting views on proposals to tackle avoidance schemes where profits of trades or professions are moved outside the UK tax charge.
Find information on a tax avoidance arrangement used to avoid tax and National Insurance contributions by selling future business revenues to a trust.
How to calculate the profits that qualify for Patent Box, before calculating the deduction.
Sections (57A.01 - 57A.02) last updated: April 2007
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