Corporation Tax |
| Profits £ |
Effective rate to
31.03.06 |
Effective rate to
31.03.05 |
| 0-10,000 |
Nil* |
Nil* |
| 10,001-50,000 |
23.75%* |
23.75%* |
| 50,001-300,000 |
19% |
19% |
| 300,001-1,500,000 |
32.75% |
32.75% |
| 1,500,001 and over |
30% |
30% |
| *Minimum 19% on
profits distributed to non-corporate shareholders |
|
| © Copyright March 2005, subject to Finance Act |
|