We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Monthly savings in investment funds.
Stamp Duty: group relief.
Taxation of commission, cashbacks and discounts.
Company's purchase of own shares: Income and Corporation Taxes Act 1988 (See also Tax Bulletin, Issue 21, February 1996, page 280).
Associated companies for small companies' relief and Corporation Tax starting rate: holding companies.
Enhanced stock dividends received by trustees of interest in possession trusts.
Statutory lump sum redundancy payments.
Double taxation: dividend income: tax credit relief.
UK/Czechoslovakia Double Taxation Convention.
Groups of companies: arrangements.
Accident insurance policies - chargeable events and gains on policies of life insurance.
Non-resident trusts.
Partnerships: circumstances in which late elections will be accepted.
Transactions within section 765A ICTA 1988 - movements of capital between residents of EC Member States.
Double taxation relief, business profits and unilateral relief.
Finance lease rental payments.
Small companies' rate of Corporation Tax and Corporation Tax starting rate.
Company residence.
Surrender of advance Corporation Tax.
Double taxation relief: chargeable gains.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).