1. Commentary
  2. Taxation of Property Transactions

Taxation of Property Transactions, Finance (No. 2) Act 2013

5.5Corporation Tax Aspects 5.5.1Overview s21 The normal corporation tax rate is 12.5%. Where the company’s profits are derived from developing land (apart from construction operations) the rate i...
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Other Editions

  • Taxation of Property Transactions, Finance (No. 2) Act 2013
  • Taxation of Property Transactions, Finance Act 2010
  • Taxation of Property Transactions, Finance Act 2006