CTM03500 - Corporation Tax: small companies: contents

CTM03505The lower rate
CTM03510Lower rates, limits & fractions
CTM03520The starting rate
CTM03530No associated companies: profit not more than the first relevant amount or the lower relevant max
CTM03540No associated companies: profit exceeding first relevant amount or lower relevant max
CTM03550No associated companies: accounting period less than 12 months
CTM03560Company with associated companies
CTM03570Associated company: definition
CTM03580Associated company: rules for determining
CTM03590Whether trade or business carried on
CTM03600Definition of profits
CTM03640Accounting period straddling financial year: differing relevant amounts or limits
CTM03650Examples: summary
CTM03651Example 1
CTM03652Example 2
CTM03653Example 3
CTM03654Example 4
CTM03655Example 5
CTM03670Procedures
CTM03680Revenue determinations
CTM03690Computation received without claim
CTM03695Claim received: number of associated companies
CTM03700Withdrawal of relief
CTM03710Associated companies
CTM03730Control by the same person or persons
CTM03740Attribution of rights and powers of nominees
CTM03750Attribution of rights and powers of associates
CTM03760ESCC9
CTM03765ESCC9: full text
CTM03770Substantial commercial interdependence
CTM03790Control by a loan creditor
CTM03810Control by means of preference shares
CTM03830Control by trustee
CTM03850Extent of enquiries by Inspector


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