United Kingdom corporation tax (English Wikipedia)

Analysis of information sources in references of the Wikipedia article "United Kingdom corporation tax" in English language version.

refsWebsite

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162legislation.gov.uk

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32web.archive.org

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7hm-treasury.gov.uk

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2nationalarchives.gov.uk

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1historyandpolicy.org

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1newarkadvertiser.net

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1thesundaytimes.co.uk

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1telegraph.co.uk

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1hamiltonbradbury.co.uk

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archive.today

"50 years ago Archived 9 March 2015 at archive.today ", Newark Advertiser. Retrieved 8 March 2015

bbc.co.uk

news.bbc.co.uk

Toyne, Sarah (16 March 2004). "Stuck in the Chancellor's loophole". BBC. Retrieved 9 May 2007.
Lewis, Paul (13 December 2003). "Tax 'time bomb' for self-employed". BBC. Retrieved 9 May 2007.

cambridge.org

assets.cambridge.org

Daunton, Martin (2002). Just Taxes: The Politics of Taxation in Britain, 1914–1979 (PDF). Cambridge University Press. ISBN 0-521-81400-6. Retrieved 9 April 2007.

europa.eu

curia.europa.eu

Metallgesellschaft Ltd and Others, Hoechst AG, Hoechst UK Ltd and Commissioners of Inland Revenue, H.M. Attorney General ECJ Cases C-397/98 and 410/98 (Joined cases), European Court of Justice, 2001. Retrieved 9 May 2007
Lankhorst-Hohorst and Finanzamt Steinfurt EJC case C-324/00, European Court of Justice, 2002. Retrieved 9 May 2007
Marks and Spencer plc v David Halsey (Her Majesty’s Inspector of Taxes) [2005] EUECJ C-446/03, European Court of Justice. Retrieved 9 May 2007
Cadbury Schweppes plc, Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue EJC Case C-196/04, European Court of Justice. Retrieved 9 May 2007

europa.eu

International accounting standards (IAS), www.europa.eu. Retrieved 13 April 2007

ft.com

Jackson, Gavin; Houlder, Vanessa (26 April 2017). "Riddle of UK's rising corporation tax receipts". Financial Times. Archived from the original on 10 December 2022.

ghostarchive.org

Jackson, Gavin; Houlder, Vanessa (26 April 2017). "Riddle of UK's rising corporation tax receipts". Financial Times. Archived from the original on 10 December 2022.

gov.uk

"HMRC Corporation Tax Statistics 2017" (PDF). Archived from the original (PDF) on 6 October 2017. Retrieved 6 October 2017.
"Corporation Tax rates and reliefs – GOV.UK". gov.uk. Retrieved 13 October 2015.
"There is a longer Excel version of this table also available on our website with historical monthly data back to April 2008. Historical annual data goes back to 1999-00. HM Revenue and Customs receipts Amounts: £ million Amounts: £ million" (PDF). HM Revenue and Customs. Retrieved 2 October 2017.
"Tax avoidance: an introduction". GOV.UK. Retrieved 22 October 2019.
"Tax avoidance: General Anti-Abuse Rule". 16 July 2021.

hamiltonbradbury.co.uk

Hoechst Group Litigation Order (PDF), HMRC. Retrieved 16 April 2007

historyandpolicy.org

Daunton, Martin (May 2002). "Equality and incentive: fiscal politics from Gladstone to Brown". History & Policy. Retrieved 9 May 2007.

hm-treasury.gov.uk

Budget 1999 Archived 6 June 2007 at the Wayback Machine , HM Treasury. Retrieved 19 April 2007
Budget 2002 Archived 22 April 2007 at the Wayback Machine , HM Treasury. Retrieved 19 April 2007
Budget 2002 (PDF) Archived 11 June 2007 at the Wayback Machine s1.20, The Stationery Office. Retrieved 9 April 2007
Budget 2004 Archived 12 March 2007 at the Wayback Machine , HM Treasury. Retrieved 19 April 2007
Budget 2006 Archived 24 April 2007 at the Wayback Machine , HM Treasury. Retrieved 19 April 2007
Budget 2007 Archived 6 April 2007 at the Wayback Machine , HM Treasury. Retrieved 19 April 2007
Chancellor of the Exchequer's Budget Statement Archived 28 March 2007 at the Wayback Machine , 21 March 2007, H M Treasury. Retrieved 19 April 2007

hmrc.gov.uk

Tax Law Rewrite Archived 18 April 2006 at the Wayback Machine, Her Majesty's Revenue and Customs (HMRC). Retrieved 17 April 2007
Rates of Corporation Tax (PDF) Archived 9 June 2007 at the Wayback Machine, HMRC. Retrieved 13 April 2007
Company Taxation Manual CTM20105 – ACT: set-off against CT on profits: introduction, HMRC. Retrieved 13 April 2007
Company Taxation Manual CTM16120 – Distributions: impact on CT: franked investment income: general, HMRC. Retrieved 12 April 2007
Company Taxation Manual CTM15150 – Distributions: general: tax consequences, HMRC. Retrieved 12 April 2007
Income Tax Personal Allowances and Reliefs 1973–74 to 1989–90 (PDF) Archived 6 February 2007 at the Wayback Machine, HMRC. Retrieved 9 April 2007
Company Taxation Manual CTM20070 – ACT: general: qualifying and non-qualifying distributions, HMRC. Retrieved 12 April 2007
Company Taxation Manual CTM18250 – Shadow ACT: outline of the scheme, HMRC. Retrieved 17 April 2007
Company Taxation Manual CTM92505 – CTSA: quarterly instalments: legislation, HMRC. Retrieved 16 April 2007
Company taxation Manual CTM14105 – NCDR: general: introduction Archived 7 February 2007 at the Wayback Machine, HMRC. Retrieved 18 April 2007
BN01: Corporation Tax Rates Archived 15 April 2007 at the Wayback Machine, HMRC. Retrieved 9 April 2007
Company Taxation Manual CTM01130 – Corporation Tax: introduction: computation of profits, HMRC. Retrieved 13 April 2007
Company Taxation Manual CTM40750 – Particular bodies: Lloyd's underwriting agents, HMRC. Retrieved 13 April 2007
Company Taxation Manual CTM08005 – Corporation Tax: management expenses: introduction, HMRC. Retrieved 13 April 2007
Company Taxation Manual CTM36805 – Particular topics: transactions in securities: tax advantage from: introduction, HMRC. Retrieved 19 April 2007
Company Taxation Manual CTM56705 – Loan relationships: miscellaneous: for unallowable purposes: general Archived 11 January 2007 at the Wayback Machine, HMRC. Retrieved 19 April 2007
Disclosure of Tax Avoidance Schemes, HMRC. Retrieved 13 April 2007
Oil Taxation Manual OT00190 – The Taxation of the UK Oil Industry: An Overview, HMRC. Retrieved 16 April 2007
Company Taxation Manual CTM01105 – Corporation Tax: introduction: basis of charge to CT, HMRC. Retrieved 14 April 2007
Company Taxation Manual CTM40325 – Particular bodies: friendly societies: exemption for life or endowment business, HMRC. Retrieved 14 April 2007
Company Taxation Manual CTM93260 – CTSA: the filing obligation: unsatisfactory return, HMRC. Retrieved 14 April 2007
Corporation Tax Manual CTM93030 – CTSA: the filing obligation: filing date: definition, HMRC. Retrieved 14 April 2007
Company Taxation Manual CTM95305 – CTSA: Revenue determination: power to make, HMRC. Retrieved 15 April 2007
Company Taxation Manual CTM90602 – CTSA: claims and elections: introduction, HMRC. Retrieved 15 April 2007
Company Taxation Manual CTM93090 – CTSA: the filing obligation: delivery of return: content, HMRC. Retrieved 15 April 2007
Property Income Manual PIM1001 – Introduction: overview, HMRC. Retrieved 15 April 2007
Business Income Manual BIM14010 – Schedule D: Scope, HMRC. Retrieved 15 April 2007
Company Taxation Manual CTM17005 – Distributions: stock dividends: introduction, HMRC. Retrieved 19 April 2007
Company Taxation Manual CTM02250 – Corporation Tax: chargeable gains, HMRC. Retrieved 16 April 2007
International Manual INTM201020 – Controlled Foreign Companies: legislation – introduction and outline Archived 6 February 2007 at the Wayback Machine, HMRC. Retrieved 16 April 2007
International Manual INTM201070 – Controlled Foreign Companies: legislation – introduction and outline Archived 6 February 2007 at the Wayback Machine, HMRC. Retrieved 16 April 2007
Company Taxation Manual CTM48215 – Authorised investment funds: taxation of funds: capital gains, HMRC. Retrieved 16 April 2007
Business Income Manual BIM14080 – Schedule D: Trade, professions and vocations Archived 6 February 2007 at the Wayback Machine, HMRC. Retrieved 15 April 2007
Company Taxation Manual CTM50310 – Loan relationships: overview: new Case III Archived 7 February 2007 at the Wayback Machine, HMRC. Retrieved 15 April 2007
Company Taxation Manual CTM02130 – Corporation Tax: computation of income: special rules: trades abroad charged under Case V, HMRC. Retrieved 15 April 2007
Business Income Manual BIM80101 – Case VI: General: introduction Archived 7 February 2007 at the Wayback Machine, HMRC. Retrieved 15 April 2007
Corporate Taxation Manual CTM09060 – Corporation Tax: charges on income: Gift Aid, HMRC. Retrieved 16 April 2007
Company Taxation Manual CTM01405 – Corporation Tax: accounting periods: apportionment, HMRC. Retrieved 16 April 2007
"Corporation Tax rates". HM Revenue&Customs. Retrieved 25 August 2010.
Company Taxation Manual CTM03560 – Corporation Tax: small companies: company with associated companies, HMRC. Retrieved 16 April 2007
Company Taxation Manual CTM03505 – Corporation Tax: small companies: the lower rate, HMRC. Retrieved 16 April 2007
Life Assurance Manual Archived 6 June 2007 at the Wayback Machine, HMRC. Retrieved 16 April 2007
Company Taxation Manual CTM92010 – CTSA: the payment obligation: due dates, HMRC. Retrieved 16 April 2007
Company Taxation Manual CTM92580 – CTSA: quarterly instalments: due dates: accounting period less than 12 months, HMRC. Retrieved 19 April 2007
Corporation tax: Number, income, allowances, tax liability and deductions – Financial years 1997–98 to 2004–05 (PDF) Archived 9 June 2007 at the Wayback Machine, HMRC. Retrieved 19 April 2007
HM Revenue and Customs annual receipts (PDF) Archived 9 June 2007 at the Wayback Machine, HMRC. Retrieved 19 April 2007
Corporation tax payable after set-offs by year of liability (PDF) Archived 5 February 2007 at the Wayback Machine, HMRC. Retrieved 19 April 2007
Company Taxation Manual CTM90150 – CTSA: introduction: key features, HMRC. Retrieved 15 April 2007
Company Taxation Manual CTM95130 – CTSA: assessments: appeals which is now known as the First Tier Tax Tribunal, HMRC. Retrieved 15 April 2007
Tax Appeals: A guide to appealing against decisions of the Inland Revenue on tax and other matters (PDF) Archived 10 March 2007 at the Wayback Machine, Department for Constitutional Affairs. Retrieved 15 April 2007
Company Taxation Manual CTM95100 – CTSA: assessments: time limit, HMRC. Retrieved 15 April 2007
Company Taxation Manual CTM02060 – Corporation Tax: computation of income: dividends and other distributions received, HMRC. Retrieved 16 April 2007
International Manual INTM151040 – Double taxation: concept and principles, HMRC. Retrieved 16 April 2006
Company Taxation Manual CTM04050 – Corporation Tax: trading losses: general: reliefs available Archived 7 February 2007 at the Wayback Machine, HMRC. Retrieved 16 April 2007
Company Taxation Manual CTM80105 – Groups: group relief: outline, HMRC. Retrieved 16 April 2007
Company Taxation Manual CTM80110 – Groups: group relief: reliefs which may be claimed, HMRC. Retrieved 16 April 2007
Company Taxation Manual CTM80155 – Groups: group relief: qualifying tests. Retrieved 16 April 2007
Company Taxation Manual CTM80530 – Consortia: group relief: meaning of consortium members and consortium company, HMRC. Retrieved 16 April 2007
A Review of Small Business Taxation (PDF) Archived 9 June 2007 at the Wayback Machine, HMRC. Retrieved 17 April 2007
Reform of corporation tax – A consultation document (PDF) Archived 6 February 2007 at the Wayback Machine, HMRC, 2002. Retrieved 17 April 2007
Corporation tax reform – A consultation document (PDF) Archived 12 April 2007 at the Wayback Machine, HMRC, 2003. Retrieved 17 April 2007
Corporation tax reform – a technical note (PDF) Archived 21 February 2007 at the Wayback Machine, HMRC, 2004. Retrieved 17 April 2007

legislation.gov.uk

"Finance Act 1965 (c. 25)". legislation.gov.uk. The National Archives. Retrieved 10 July 2024.
[1]Income and Corporation Taxes Act 1988 (c. 1), Office of Public Sector Information, responsible for the operation of Her Majesty's Stationery Office (HMSO), ISBN 0-10-540188-9
Finance Act 2021, Schedule 1 – Inserting section 18D(2)(a) to the Corporation Tax Act 2010. "Finance Act 2021". 10 June 2021.
Finance Act 2021, Section 7(2)(a). "Finance Act 2021". 10 June 2021.
Finance Act 2021, Schedule 1 – Inserting section 18D(2)(b) to the Corporation Tax Act 2010. "Finance Act 2021". 10 June 2021.
Finance Act 2021, Section 6(2)(b). "Finance Act 2021". 10 June 2021.
Finance Act 2021, Section 7(2)(b). "Finance Act 2021". 10 June 2021.
Finance Act 2021, Section 6(2)(a). "Finance Act 2021". 10 June 2021.
Finance Act 2020, Section 6. "Finance Act 2020". 22 July 2020.
Finance Act 2020, Section 5. "Finance Act 2020". 22 July 2020.
Finance (No. 2) Act 2015, Section 7(2). "Finance (No. 2) Act 2015". 18 November 2015.
Finance Act 2016, Section 46. "Finance Act 2016". 15 September 2016.
Finance (No. 2) Act 2015, Section 7(1). "Finance (No. 2) Act 2015". 18 November 2015.
Finance Act 2015, Section 6(2). "Finance Act 2015". 26 March 2015.
Finance Act 2013, Section 6(1). "Finance Act 2013". 17 July 2013.
Corporation Tax Act 2010, Section 24(2)(a). "Corporation Tax Act 2010". 3 March 2010.
Finance Act 2014, Section 6(1)(a). "Finance Act 2014". 17 July 2014.
Corporation Tax Act 2010, Section 24(2)(b). "Corporation Tax Act 2010". 3 March 2010.
Finance Act 2013, Section 4(2). "Finance Act 2013". 17 July 2013.
Finance Act 2014, Section 6(2)(a). "Finance Act 2014". 17 July 2014.
Finance Act 2013, Section 5(1)(a). "Finance Act 2013". 17 July 2013.
Finance Act 2012, Section 6(2). "Finance Act 2012". 17 July 2012.
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Finance Act 1994, Section 86. "Finance Act 1994". 3 May 1994.
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nationalarchives.gov.uk

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newarkadvertiser.net

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ons.gov.uk

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telegraph.co.uk

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thesundaytimes.co.uk

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treasury.gov.uk

archive.treasury.gov.uk

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web.archive.org

"HMRC Corporation Tax Statistics 2017" (PDF). Archived from the original (PDF) on 6 October 2017. Retrieved 6 October 2017.
Tax Law Rewrite Archived 18 April 2006 at the Wayback Machine, Her Majesty's Revenue and Customs (HMRC). Retrieved 17 April 2007
Rates of Corporation Tax (PDF) Archived 9 June 2007 at the Wayback Machine, HMRC. Retrieved 13 April 2007
Income Tax Personal Allowances and Reliefs 1973–74 to 1989–90 (PDF) Archived 6 February 2007 at the Wayback Machine, HMRC. Retrieved 9 April 2007
Budget 1997 Archived 20 March 2007 at the Wayback Machine , HM Treasury. Retrieved 25 April 2007
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Budget 2006 Archived 24 April 2007 at the Wayback Machine , HM Treasury. Retrieved 19 April 2007
BN01: Corporation Tax Rates Archived 15 April 2007 at the Wayback Machine, HMRC. Retrieved 9 April 2007
Company Taxation Manual CTM56705 – Loan relationships: miscellaneous: for unallowable purposes: general Archived 11 January 2007 at the Wayback Machine, HMRC. Retrieved 19 April 2007
International Manual INTM201020 – Controlled Foreign Companies: legislation – introduction and outline Archived 6 February 2007 at the Wayback Machine, HMRC. Retrieved 16 April 2007
International Manual INTM201070 – Controlled Foreign Companies: legislation – introduction and outline Archived 6 February 2007 at the Wayback Machine, HMRC. Retrieved 16 April 2007
Business Income Manual BIM14080 – Schedule D: Trade, professions and vocations Archived 6 February 2007 at the Wayback Machine, HMRC. Retrieved 15 April 2007
Company Taxation Manual CTM50310 – Loan relationships: overview: new Case III Archived 7 February 2007 at the Wayback Machine, HMRC. Retrieved 15 April 2007
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Budget 2007 Archived 6 April 2007 at the Wayback Machine , HM Treasury. Retrieved 19 April 2007
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Life Assurance Manual Archived 6 June 2007 at the Wayback Machine, HMRC. Retrieved 16 April 2007
Corporation tax: Number, income, allowances, tax liability and deductions – Financial years 1997–98 to 2004–05 (PDF) Archived 9 June 2007 at the Wayback Machine, HMRC. Retrieved 19 April 2007
HM Revenue and Customs annual receipts (PDF) Archived 9 June 2007 at the Wayback Machine, HMRC. Retrieved 19 April 2007
Corporation tax payable after set-offs by year of liability (PDF) Archived 5 February 2007 at the Wayback Machine, HMRC. Retrieved 19 April 2007
Tax Appeals: A guide to appealing against decisions of the Inland Revenue on tax and other matters (PDF) Archived 10 March 2007 at the Wayback Machine, Department for Constitutional Affairs. Retrieved 15 April 2007
Company Taxation Manual CTM04050 – Corporation Tax: trading losses: general: reliefs available Archived 7 February 2007 at the Wayback Machine, HMRC. Retrieved 16 April 2007
A Review of Small Business Taxation (PDF) Archived 9 June 2007 at the Wayback Machine, HMRC. Retrieved 17 April 2007
Reform of corporation tax – A consultation document (PDF) Archived 6 February 2007 at the Wayback Machine, HMRC, 2002. Retrieved 17 April 2007
Corporation tax reform – A consultation document (PDF) Archived 12 April 2007 at the Wayback Machine, HMRC, 2003. Retrieved 17 April 2007
Corporation tax reform – a technical note (PDF) Archived 21 February 2007 at the Wayback Machine, HMRC, 2004. Retrieved 17 April 2007