Commentaries

Tax Memo


PART 1
Corporation tax

 CHAPTER 1   General principles 

 A.  Scope 
 1.  When is corporation tax due? 
Rattachements 2 CTA 2009

 
10
A company is within the scope of corporation tax if it carries out a business activity (ΒΆ40) which produces income or chargeable gains, and it is either:
-  UK resident; or
-&nb...

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