United Kingdom corporation tax

United Kingdom corporation tax
Pris
Pris
99,- 99,-
E-Bok
Format E-Bok
Filformat ePUB
Forlag Book On Demand
Språk Engelsk
ISBN 9785510124637
Sider 435
Emne General encyclopaedias

Om United Kingdom corporation tax

High Quality Content by WIKIPEDIA articles! Corporation tax is a tax levied in the United Kingdom on the profits made by companies and on the profits of permanent establishments of non-UK resident companies and associations that trade in the EU. Prior to the tax's enactment on 1 April 1965, companies and individuals paid the same income tax, with an additional profits tax levied on companies. The Finance Act 1965 replaced this structure for companies and associations with a single corporate tax, which borrowed its basic structure and rules from the income tax system. Since 1997, the UK's Tax Law Rewrite Project has been modernising the UK's tax legislation, starting with income tax, while the legislation imposing corporation tax has itself been amended; the rules governing income tax and corporation tax have thus diverged. Corporation tax is governed by the Income and Corporation Taxes Act 1988 (as amended).


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