00145324_Practical_Law___Topic__Title
[0] 2 [Resource type] Practice notes [Date] Maintained [Title] 
Corporation tax: general principles This note is a general summary of the UK rules applying to the taxation of UK resident companies and UK permanent establishments. It describes when corporation tax liabilities arise, the way in which taxable profits are calculated, exceptions from taxation, anti-avoidance rules and how losses may be used. This note is intended as a general overview (with links to more detailed Practical Law resources where appropriate), so you should be aware that the tax treatment in a particular case may differ from the general position described in this note.
Practical Law - Topic
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