Show Summary Details
Page of

(p. 188) 18. The corporation tax system 

(p. 188) 18. The corporation tax system
Chapter:
(p. 188) 18. The corporation tax system
Author(s):

J. Scott Slorach

and Jason Ellis

DOI:
10.1093/he/9780198787686.003.0018
Page of

PRINTED FROM OXFORD LAW TROVE (www.oxfordlawtrove.com). © Oxford University Press, 2018. All Rights Reserved. Under the terms of the licence agreement, an individual user may print out a PDF of a single chapter of a title in Oxford Law Trove for personal use (for details see Privacy Policy and Legal Notice).

date: 29 January 2020

This chapter deals with the corporation tax system, which determines the tax liability of companies. It discusses the calculation of profits; tax assessment; relief for trade losses; and taxation of close companies.

Access to the complete content on Law Trove requires a subscription or purchase. Public users are able to search the site and view the abstracts and keywords for each book and chapter without a subscription.

Please subscribe or login to access full text content.

If you have purchased a print title that contains an access code, please see the information provided with the code or instructions printed within the title for information about how to register your code.

For questions on access or troubleshooting, please check our FAQs, and if you can't find the answer there, please contact us.