Transcription of CHAPTER 1 INTRODUCTION TO CORPORATION TAX
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Tolley Tax Training CHAPTER 1 Reed Elsevier UK Ltd 2011 FA 2011 CHAPTER 1 INTRODUCTION TO CORPORATION TAX This CHAPTER sets out the basic principles of CORPORATION tax (CT) including: - chargeability; - chargeable accounting period; - the main computation; - how companies pay CT on their chargeable gains INTRODUCTION CORPORATION tax is charged on any corporate body. Corporate bodies include both limited and unlimited companies. CORPORATION tax also applies to unincorporated associations. These include members clubs and political associations.
- chargeable accounting period; - the main computation; - how companies pay CT on their chargeable gains. 1.1 Introduction Corporation tax is charged on
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