Corporation Tax
|
||
Year to 31.3.2010 and 31.3.2011
|
||
Main rate
|
28%
|
|
Profits above
|
£1.5m
|
|
Small companies rate
|
21%
|
|
Profits upto
|
£300k
|
|
Small/large marginal band
|
£300k - £1.5m
|
|
Fraction (effective rate)
|
7/400 (29.75%)
|
|
