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The nature of a profit a prendre and how to deal with existing registered profit a prendre in gross titles (practice guide 16).
You can reduce your Corporation Tax bill through Marginal Relief from 1 April 2023 if your company’s profits are lower than £250,000.
2020/21 baseline profit rate, capital servicing rates and SSRO funding adjustment
Find out what records you must keep about trusts for tax purposes, who can access your information, and what to do if your records are lost or destroyed.
First published during the 2019 to 2022 Johnson Conservative government
Upper Tribunal Tax and Chancery decision of Mr Justice Miles and Upper Tribunal Judge Swami Raghavan on 05 September 2023
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