10 ENGLISH BOOKS RELATING TO «ADVANCE CORPORATION TAX»
Discover the use of
advance corporation tax in the following bibliographical selection. Books relating to
advance corporation tax and brief extracts from same to provide context of its use in English literature.
1
Directory of EC Case Law on Direct Taxation
entitled to a tax credit equal to the fraction of the amount of advance corporation
tax paid by the latter company, with the result that when the former pays
dividends to its own shareholders it may offset the advance corporation tax
already paid ...
2
European Direct Taxation: Case Law and Regulations 2010
The fact of not having to pay advance corporation tax represents a cashflow
advantage, in so far as the company concerned may retain the sums which it
would otherwise have had to pay by way of advance corporation tax until
corporation tax ...
Dennis Manolito Weber, 2010
GENERAL 4.9 The actual amount of Corporation tax paid may be reduced by
recoupable income tax (see 3.13) and by advance corporation tax recoverable.
This latter is dealt with in detail in 4.26 to 4.35. ADVANCE CORPORATION TAX
AND ...
Alan Robert Jennings, 1993
4
Tax Treaties and Controlled Foreign Company Legislation: ...
there shall be assessed on and recoverable from the company, as if it were an
amount of corporation tax ... an amount equal to such proportion of the amount of
the loan or advance as corresponds to the rate of advance corporation tax in
force ...
5
Corporation Tax Act 2010
(5) In the Corporation Tax (Treatment of Unrelieved Surplus Advance
Corporation Tax) Regulations 1999 (S.I. 1999/358) or any further regulations
made under section 32 of FA 1998 (unrelieved surplus advance corporation tax)
— Part 8 - Oil ...
6
Accounting for Non-Accountants: A Manual for Managers and ...
Such tax was deemed to be an advance paymenttowards the company's total
corporation tax liability and was called advance corporation tax (ACT). The
shareholder received the net dividend of £800 togetherwith a tax credit of £200,
so their ...
7
A Practical Foundation in Accounting
Advance corporation tax When dividends are paid out no distinct tax deductions
are made. However, dividends are paid out of the balance of profits after
corporation tax has been deducted. Shareholders therefore receive a tax credit
equal to ...
Harry Johnson, Austin Whittam, Margaret Crawford, 1998
8
The
Tax Schedule: A Guide to Warranties and Indemnities ...
70 Defined in CTA 2010 section 1136 71 See paragraph 3.33 (Self-assessment)
72 Corporation Tax (Treatment of Surplus Advance Corporation Tax) Regulations
1999 (SI 1999/358) 73 SI 1999/358 paragraph 14(4) 78 CAA section 1 79 CAA ...
9
The Taxation of Income from Capital: A Comparative Study of ...
Such payments are made in advance of the date when corporation tax would
normally be paid, and since they are also part of the corporate tax bill, they are
termed advance corporation tax (ACT). Since part of the corporate tax bill is
effectively ...
Mervyn A. King, Don Fullerton, 2010
10
Tax Law Design and Drafting
An advance corporation tax (ACT) system, modeled on the system used in the
United Kingdom, uses a distribution-related tax as both a collection mechanism
and the interaction mechanism between the enterprise tax system and the
personal ...
10 NEWS ITEMS WHICH INCLUDE THE TERM «ADVANCE CORPORATION TAX»
Find out what the national and international press are talking about and how the term
advance corporation tax is used in the context of the following news items.
University of Glasgow awards honorary degree to Right Hon Gordon …
Transferring interest rate setting powers to the Bank of England, and abolishing the advance corporation tax (ACT) relief in his first budget ... «The News Hub, May 15»
Communication 'key' in investment company share buy-backs
Before the abolition of advance corporation tax in 1999, share buybacks and similar transactions simply came with too high a tax cost to be in ... «Fundweb, Apr 15»
Unpicking the dividend tax tangle
In the past, there was a tax that companies paid based on the value of the dividends they distributed, called advance corporation tax (ACT). «MoneyWeek, Mar 15»
The Secret FD: Many plan to exploit new pension freedoms
... raid on pension funds when he abolished Advance Corporation Tax, suggest that now is the time for FDs to reassess their pension strategies. «Financial Director, Feb 15»
£1 billion at stake - taxpayer wins compound interest on overpaid VAT
That case involved mistaken repayment of Advance Corporation Tax. So, those who have justifiably put in claims for compound interest on ... «Lexology, Apr 14»
George Kerevan: Pension off Brown's warnings
As chancellor, Gordon Brown abolished relief on advance corporation tax, leaving pension funds vulnerable. Picture: PA ... «Scotsman, Apr 14»
Pension pots are too precious to be used up on short-term bills
... ACT [which stands for Advance Corporation Tax, by the way]”. We ran a good deal of stuff on the story, but no one paid the slightest attention. «Telegraph.co.uk, Mar 14»
Malta citizenship scheme: Is a consensus possible?
The applicant deposits €500,000 in advance corporation tax which can be set off against corporation tax due during the first 10 years (only) ... «Malta Independent Online, Jan 14»
Argentina Imposes Withholding Tax On Exports
It should merely serve as an advance corporation tax payment, which creates a cash flow disadvantage for the Argentine taxpayer. Given that ... «Tax-news.com, Jan 14»
hmrc loses multi billion pound court case
In brief, the UK's rules on advance corporation tax (ACT – abolished in 1999) were blatantly discriminatory – a UK parent company receiving a ... «International Adviser, Dec 13»
