Chapter 2 – Company Tax Liability – Contents Page


2.Company tax liabilities in situations involving further overseas and group aspects and in relation to special types of company, and the application of additional exemptions and reliefs.

2a) The contents of the Paper F6 study guide, for company tax, under headings:

  • C1 The scope of company tax
  • C2 Profits chargeable to company tax
  • C3 The comprehensive computation of company tax liability
  • C4 The use of exemptions and reliefs in deferring and minimising company tax liabilities.

2b) The scope of company tax:

2c) Profits chargeable to company tax:

2d) The comprehensive computation of company tax liability: