Check your answers
1. What is the effective rate of corporation tax for companies after 1 April 2003?
a. 0% to 25%
b. 19% to 25%
c. 0% to 26.5%
d. 19% to 26.5%
2. What is the main asset included in estates subject to IHT?
d. Residential Property
3. Which of the following statements regarding company accounts is FALSE?
a. The financial year is April 1st to 31st March
b. Companies set their own accounting periods
c. Accounting Periods and Financial Year are set by government
d. Financial Years and accounting periods may be different for a company
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