The rate of corporation tax for a small company with profits up to £300,000 remains at 20%. Other companies pay corporation tax at a rate of 24%, reducing to 23% in the year to 31 March 2014. We are now told the rate reduces further to 21% for the year to 31 March 2015, when we will have just about the lowest rate in the EU. This is good news; no doubt, the main aims are to increase investment in the UK and encourage large corporates to have their headquarters here.
Corporate tax rates
News: January 2013
Corporate tax rates
The rate of corporation tax for a small company with profits up to £300,000 remains at 20%. Other companies pay corporation tax at a rate of 24%, reducing to 23% in the year to 31 March 2014. We are now told the rate reduces further to 21% for the year to 31 March 2015, when we will have just about the lowest rate in the EU. This is good news; no doubt, the main aims are to increase investment in the UK and encourage large corporates to have their headquarters here.
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