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 |
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| © Copyright March 2005, subject to Finance Act |
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