CORPORATION TAX REDUCTIONS

From 1 April 2014 to 31 March 2015, the main rate of corporation tax is 21% where a company’s profits exceed £1,500,000 (divided by companies under common control). The 20% small profits rate continues to apply to companies with profits up to £300,000 (also divided as above).  As previously announced, a single corporation tax rate of 20% will apply from April 2015 whatever your level of profits

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