small companies rate


small companies rate
A reduced rate of corporation tax applied to small companies with taxable profit below ₤300,000. The rate is 10 per cent on the first ₤10,000 of profit with a marginal rate of 22.5 percent on profits between ₤10,000 and ₤50,000. 20 per cent applies to profits up to ₤300,000.. The small companies rate does not apply to close companies which are investment holding rather than trading. With groups of companies the profit limits are divided between members of the group.

Easyform Glossary of Law Terms. — UK law terms.

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