Ground Rent Receivable

I understand that ground rent is subject to corporation tax. Does that tax apply if annual ground rent is just £50

Hi Ground Rent Receivable,
Depends on the type of company.
For example, incorporated companies would still need to include it in their accounts. 
Thank you. 

Thank you Admin 25. A private company limited by shares...with ground rent included in the accounts...would there be a liability for corporation tax?

Hi ,
 

A private company limited by shares is an incorporated company that must file it's Corporation Tax returns yearly . Any ground rent received would need to be included in the company accounts . Thank you .