Statements (57)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:legislation
|
| gptkbp:bfsLayer |
7
|
| gptkbp:bfsParent |
gptkb:Corporation_Tax_Act_2009
|
| gptkbp:affects |
business taxation in the UK
|
| gptkbp:amended_by |
gptkb:Finance_Act_2021
Income and Corporation Taxes Act 1988 |
| gptkbp:applies_to |
companies
foreign investment tax compliance international tax treaties UK resident companies foreign companies with UK income |
| gptkbp:appointed_by |
gptkb:HM_Revenue_and_Customs
|
| gptkbp:contains |
rules for calculating taxable profits
|
| gptkbp:defines |
corporation tax rates
|
| gptkbp:effective_date |
1 April 2006
|
| gptkbp:enacted_by |
gptkb:government_agency
|
| gptkbp:established |
rules for group relief
|
| gptkbp:governed_by |
corporation tax in the UK
|
| https://www.w3.org/2000/01/rdf-schema#label |
Corporation Tax Act 2006
|
| gptkbp:includes |
provisions for tax reliefs
|
| gptkbp:includes_provisions_for |
loss relief
|
| gptkbp:is_analyzed_in |
gptkb:academic_research
policy makers accountants |
| gptkbp:is_associated_with |
corporate governance
|
| gptkbp:is_cited_in |
gptkb:legal_case
2006 c. 25 |
| gptkbp:is_discussed_in |
legal textbooks
business seminars parliamentary debates |
| gptkbp:is_essential_for |
economic growth
financial reporting business planning |
| gptkbp:is_evaluated_by |
government reviews
|
| gptkbp:is_influenced_by |
European Union tax directives
|
| gptkbp:is_linked_to |
gptkb:government_agency
fiscal policy |
| gptkbp:is_part_of |
UK tax system
Finance Act 2006 UK tax law UK financial regulations corporate tax strategy corporate finance. |
| gptkbp:is_referenced_in |
gptkb:legal_case
government reports |
| gptkbp:is_related_to |
tax incentives
tax avoidance measures |
| gptkbp:is_reviewed_by |
tax policy experts
|
| gptkbp:is_subject_to |
public consultation
legal challenges judicial interpretation tax audits amendments by subsequent legislation |
| gptkbp:is_used_by |
tax advisors
|
| gptkbp:provides |
tax returns for companies
|
| gptkbp:repealed_by |
Corporation Tax Act 2004
|