See also 'rates, Corporation Tax' and 'Marginal Relief'.
See also 'Marginal Relief'.
However, you can't offset losses against gains on the disposal of shareholdings outside of the substantial shareholdings exemption or any other assets.
There are supplementary pages for directors' loans, controlled foreign companies, groups and consortia, insurance, charities, tonnage tax, corporate venturing, cross-border royalties, ring fence trades and disclosure of tax avoidance schemes.
DOTTORI COMMERCIALISTI LONDRA Ltd - Costituzione e Gestione Società Private Limited Company Ltd, Società Inglesi, Apertura Conti Correnti a Londra, Dottore Commercialista Londra, Studio Dottori Commercialisti Londra, VAT, Annual Return, Corporation Tax. > Glossario > Corporation Tax glossary Glossary of terms used by HM Revenue & Customs for Corporation Tax Corporation Tax Glossario Glossario dei termini utilizzati da HM Revenue & Customs per l'imposta sulle società >