Corporation Tax Rates
.
Corporation Tax Rates |
2008-09 |
2009-10 |
|---|---|---|
| Small Companies Rate |
21% |
21% |
Large Companies Rate |
28% |
28% |
Trusts and Investment Companies |
20% |
20% |
| | ||
| Marginal Relief Lower Limit |
£300k |
£300k |
| Marginal Relief Upper Limit |
£1.5m |
£1.5m |
Marginal Relief Fraction |
7/400 |
7/400 |