Corporation Tax Act 2010

• Avoid Self Assessment penalties
• Close a solvent company using Members' Voluntary Liquidation
• Digital Services Tax (DST) Compliance
• Handle an HMRC Self Assessment enquiry
• Register for Self Assessment
• Register your company for Corporation Tax
• Understanding HMRC enquiries

Part 1 — Introduction

No sections of this Part have been ingested yet.

Part 2 — Calculation of liability in respect of profits

Part 3 — Companies with small profits

Part 3A — Companies with small profits

Part 4 — Loss relief

Part 5 — Group relief

Part 5A — Group relief for carried-forward losses

Part 6 — Charitable donations relief

Part 6A — Relief for expenditure on grassroots sport

Part 7 — Community investment tax relief

Part 7A — Banking companies

Part 8 — Oil activities

Part 8A — Profits arising from the exploitation of patents etc

Part 8B — Trading profits taxable at the Northern Ireland rate

Part 8C — Restitution interest

Part 9 — Leasing plant or machinery

Part 10 — Close companies

Part 11 — Charitable companies etc

Part 12 — Real Estate Investment Trusts

Part 13 — Other special types of company etc

Part 14 — Change in company ownership

Part 14A — Transfer of deductions

Part 14B — Tax avoidance involving carried-forward losses

Part 15 — Transactions in securities

Part 16 — Factoring of income etc

Part 17 — Manufactured payments and repos

Part 17A — Manufactured dividends

Part 18 — Transactions in land

Part 19 — Sale and lease-back etc

Part 20 — Tax avoidance involving leasing plant or machinery

Part 21 — Leasing arrangements: finance leases and loans

Part 21A — Risk transfer schemes

Part 21B — Group mismatch schemes

Part 21C — Tainted charity donations

Part 22 — Miscellaneous provisions

Part 23 — Company distributions

Part 24 — Corporation Tax Acts definitions etc

Part 25 — Definitions for purposes of Act and final provisions

Other sections — not classified into a Part

These sections exist in the Act but the contents-of-Parts walker did not place them under a Part. Likely amendments or sections inserted out of the original Part structure.