AOPA Association of Practising Accountants in the UK

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Corporation Tax Act 2009

Corporation Tax & Capital Gains

The charge to corporation tax on income and the computation of trading and other profits.

Corporation Tax Act 2010

Corporation Tax & Capital Gains

Corporation tax rates, reliefs, loss relief, close companies and distributions.

Taxation of Chargeable Gains Act 1992

Corporation Tax & Capital Gains

The principal statute governing capital gains tax and corporation tax on chargeable gains (TCGA 1992).