Robuta

https://www.accaglobal.com/crsh/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/corptax2019-2/corptax-2019a.html
This article follows a company as it begins trading, acquires an additional business, and eventually invests overseas. It sets out the commercial decisions...
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https://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/corptax2018-4/corptax-2018q.html
This article follows a company as it begins trading, acquires an additional business, and eventually invests overseas. It sets out the commercial decisions...
corporation taxacca globalatxuk
https://www.accaglobal.com/ubcs/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/corptax2022-3/corptax-2022a.html
This article follows a company as it begins trading, acquires an additional business, and eventually invests overseas. It sets out the commercial decisions...
corporation taxacca globalatxuk
https://www.accaglobal.com/crsh/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/corptax2019-2/corptax-2019q.html
This article follows a company as it begins trading, acquires an additional business, and eventually invests overseas. It sets out the commercial decisions...
corporation taxacca globalatxuk
https://www.gov.uk/guidance/oil-gas-and-mining-ring-fence-corporation-tax
The modified Corporation Tax rules for companies in the UK oil and gas industry including calculating the charge and payment deadlines.
ring fencecorporation taxgov ukoilgas
https://www.accaglobal.com/crsh/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/corptax2019-1/corptax-2019q.html
This article follows a company as it begins trading, acquires an additional business, and eventually invests overseas. It sets out the commercial decisions...
corporation taxacca globalatxuk
https://www.gov.uk/government/publications/corporation-tax-treatment-of-interest-free-loans-and-other-non-market-loans
Draft guidance for inclusion in the Corporate Finance Manual as a result of recent changes in accounting standards.
corporation taxinterest freetreatmentloansnon
https://www.gov.uk/government/publications/corporation-tax-updating-the-securitisation-regime
This tax information and impact note updates the securitisation regime to reflect recent accounting changes and commercial developments.
corporation taxgov ukupdatingsecuritisationregime
https://www.gov.uk/government/publications/corporation-tax-on-chargeable-gains-indexation-allowance-2017
See the Indexation Allowance rates for 2017, to calculate the chargeable gains of companies or organisations.
corporation taxchargeable gainsgov ukindexationallowance
https://www.accaglobal.com/caribbean/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/corptax2018-2/corptax-2018q.html
This article follows a company as it begins trading, acquires an additional business, and eventually invests overseas. It sets out the commercial decisions...
corporation taxacca globalatxuk
https://www.gov.uk/government/publications/technical-amendments-to-the-corporate-interest-restriction-for-corporation-tax
This measure introduces two technical changes to the Corporate Interest Restriction.
technical amendmentscorporation taxcorporateinterestrestriction
https://www.accaglobal.com/crsh/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/corptax2025-3/corptax-2025a.html
This article follows a company as it begins trading, acquires an additional business, and eventually invests overseas. It sets out the commercial decisions...
corporation taxacca globalatxuk
https://www.accaglobal.com/vn/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/corptax2022-3/corptax-2022a.html
This article follows a company as it begins trading, acquires an additional business, and eventually invests overseas. It sets out the commercial decisions...
corporation taxacca globalatxuk
https://www.gov.uk/government/publications/exemption-from-corporation-tax-for-northern-ireland-housing-executive
This tax information and impact note is about the new exemption for Northern Ireland Housing Executive.
corporation taxnorthern irelandexecutive govexemptionhousing
https://www.accaglobal.com/in/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/corptax2018-4/corptax-2018a.html
This article follows a company as it begins trading, acquires an additional business, and eventually invests overseas. It sets out the commercial decisions...
corporation taxacca globalatxuk
https://www.accaglobal.com/crsh/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/corptax2022-4.html
This article follows a company as it begins trading, acquires an additional business, and eventually invests overseas. It sets out the commercial decisions...
corporation taxacca globalatxuk
https://www.accaglobal.com/crsh/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/corptax2022-4/corptax-2022a.html
This article follows a company as it begins trading, acquires an additional business, and eventually invests overseas. It sets out the commercial decisions...
corporation taxacca globalatxuk
https://www.accaglobal.com/sg/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/corptax2020-4/corptax-2020q.html
This article follows a company as it begins trading, acquires an additional business, and eventually invests overseas. It sets out the commercial decisions...
corporation taxacca globalatxuk
https://www.accaglobal.com/russia/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/corptax2021-1.html
This article follows a company as it begins trading, acquires an additional business, and eventually invests overseas. It sets out the commercial decisions...
corporation taxacca globalatxuk
https://www.accaglobal.com/caribbean/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/corptax2023-2.html
This article follows a company as it begins trading, acquires an additional business, and eventually invests overseas. It sets out the commercial decisions...
corporation taxacca globalatxuk
https://www.gov.uk/government/publications/bank-corporation-tax-surcharge
This tax information and impact note applies to banking companies and building societies within the charge to UK Corporation Tax (CT).
corporation taxgov ukbanksurcharge
https://www.accaglobal.com/crsh/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/corptax2022-2.html
This article follows a company as it begins trading, acquires an additional business, and eventually invests overseas. It sets out the commercial decisions...
corporation taxacca globalatxuk
https://www.accaglobal.com/crsh/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/corptax2019-4/corptax-2019q.html
This article follows a company as it begins trading, acquires an additional business, and eventually invests overseas. It sets out the commercial decisions...
corporation taxacca globalatxuk
https://www.gov.uk/guidance/claiming-video-games-expenditure-credits-for-corporation-tax
Check if your company qualifies for Video Games Expenditure Credits for Corporation Tax and what you can claim.
video gamescorporation taxgov ukclaimingexpenditure
https://outbooks.co.uk/the-complete-guide-to-uk-corporation-tax-for-businesses/
Jul 8, 2025 - Explore the complete guide to UK Corporation Tax for 2025. Learn about tax rates, marginal relief, profit thresholds, deadlines, and tips..
uk corporation taxguideratesreliefsamp
https://www.gov.uk/government/publications/corporation-tax-service-availability-and-issues
Check the availability and any issues affecting the Corporation Tax online service.
corporation taxservice availabilitygov ukissues
https://www.accaglobal.com/pk/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/corptax2020-4.html
This article follows a company as it begins trading, acquires an additional business, and eventually invests overseas. It sets out the commercial decisions...
corporation taxacca globalatxuk
https://www.gov.uk/government/publications/corporation-tax-loans-to-participators-by-close-companies-ct600a-2006-version-2
Use supplementary pages CT600A (2006) Version 2 if a participator has not repaid a loan to a close company within the period.
corporation taxloansclosecompanies
https://www.accaglobal.com/crsh/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/corptax2020-1/corptax-2020q.html
This article follows a company as it begins trading, acquires an additional business, and eventually invests overseas. It sets out the commercial decisions...
corporation taxacca globalatxuk
https://www.accaglobal.com/us/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/corptax2019-3/corptax-2019q.html
This article follows a company as it begins trading, acquires an additional business, and eventually invests overseas. It sets out the commercial decisions...
corporation taxacca globalatxuk
https://www.accaglobal.com/crsh/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/corptax2021-4.html
This article follows a company as it begins trading, acquires an additional business, and eventually invests overseas. It sets out the commercial decisions...
corporation taxacca globalatxuk
https://www.accaglobal.com/an/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/corptax2019-1/corptax-2019q.html
This article follows a company as it begins trading, acquires an additional business, and eventually invests overseas. It sets out the commercial decisions...
corporation taxacca globalatxuk
https://www.accaglobal.com/lk/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/corptax2019-3/corptax-2019a.html
This article follows a company as it begins trading, acquires an additional business, and eventually invests overseas. It sets out the commercial decisions...
corporation taxacca globalatxuk
https://www.accaglobal.com/russia/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/corptax2019-2/corptax-2019a.html
This article follows a company as it begins trading, acquires an additional business, and eventually invests overseas. It sets out the commercial decisions...
corporation taxacca globalatxuk
https://www.gov.uk/corporation-tax-rates/allowances-and-reliefs
Working out your Corporation Tax rate and getting reliefs and other deductions from your Corporation Tax bill
corporation taxgov ukratesreliefsallowances