Corporation Tax

                                                                                               Years to 31.3.2013                       31.3.2012
Main rate                                                                                         24%                                          26%
Profits above                                                                                £1.5m                                        £1.5m

Small companies rate                                                                   20%                                          20%
Profits up to                                                                                 £300k                                      £300k
Small/large marginal band                                                £300k - £1.5m                        £300k - £1.5m
Fraction (effective rate)                                                         1/100 (25%)                           3/200 (27.5%)
 

 
 

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