Corporation Tax
|
||
Year to 31.3.2012
|
31.3.2011
|
|
Main rate
|
26%
|
28%
|
Profits above
|
1.5m
|
1.5m
|
Small companies rate
|
20%
|
21%
|
Profits up to
|
300k
|
300k
|
Small/large marginal band
|
300k - 1.5m
|
300k - 1.5m
|
Fraction (effective rate)
|
3/200 (27.50%)
|
7/400 (29.75%)
|
