10 ENGLISH BOOKS RELATING TO «FRANKED INVESTMENT INCOME»
Discover the use of
franked investment income in the following bibliographical selection. Books relating to
franked investment income and brief extracts from same to provide context of its use in English literature.
Such dividends are excluded from the calculation of shadow ACT and are not
treated as franked investment income in the hands of the parent. However, in
some circumstances it may be preferable to include these distributions. Where
the ...
2
The principle of non-discrimination in international and ...
The same applied where the company had losses carried forward from previous
accounting periods, such that the losses could be set off against the surplus
franked investment income and the company was entitled to a payment in cash of
the ...
3
Corporation Tax Act 2010
1126 "Franked investment income" (1) In the Corporation Tax Acts "franked
investment income" means income of a UK resident company which consists of a
distribution in respect of which the company is entitled to a tax credit. (2)
Accordingly ...
4
National Taxation for Property Management and Valuation
Franked Investment Income The definition of profit for the purpose of the Small
Companies Rate of Corporation Tax consists of all income, capital gains and '
Franked Investment Income'. Where distributions of company profits are made ...
5
Taxation of Cross-Border Portfolio
Investment Mutual Funds ...
AUT exempt from tax in respect of income derived from futures or options
contracts. AUT does not pay corporations tax on dividend income, which is
subject instead to the franked investment income regime described in the
previous table.
6
Tax Cases Reported Under the Direction of the Board of ...
A recipient corporation tax payer, unlike a recipient income tax payer, was not
generally able to claim repayment of the tax credit. Its normal use of the tax credit
was via the franked investment income system, which P was a system whereby ...
Great Britain: Board of Inland Revenue,
2006
The income of the parent company consists mainly of franked investment income
and the income of the subsidiary investment company is derived from rents. The
two subsidiaries have incurred trading losses for a number of years (the ...
8
Halsbury's Statutes of England
(5) Subsections (6) to (1 1) below shall have effect for the purposes of references
in the Tax Acts to franked investment income so far as those references relate to
income consisting of distributions in the case of which there is a difference by ...
APPENDIX The treatment of income tax where a company has a surplus of
franked investment income in an accounting year 1 . If a company has 'a surplus
of franked investment income' the treatment of the income tax suffered on the
excess ...
10
The complete statutes of England, classified and annotated: ...
(6) where there is franked investment income, by a sum which bears to one-fifth
of the difference between the profits, computed as aforesaid and including
franked investment income, and twelve thousand pounds the same proportion
that the ...
Great Britain, Hardinge Stanley Giffard Halsbury (Earl of), Sir Thomas Willes Chitty,
1947
10 NEWS ITEMS WHICH INCLUDE THE TERM «FRANKED INVESTMENT INCOME»
Find out what the national and international press are talking about and how the term
franked investment income is used in the context of the following news items.
Basics of Withholding Tax (1)
... but corporate bodies are allowed to recoup WHT deduction where the dividend is to be redistributed as Franked Investment Income (FII). «Daily Sun, Apr 15»
'Nigerian Banks are Strong Enough to Withstand IMF Predictions'
... problematic in the context of the franked investment income of non-operating holding companies both during the recent restructuring of banks ... «THISDAY Live, Mar 15»
Multinationals edge nearer tax refund legal victory
The government has been attempting for 10 years to block the payments in complex litigation known as the Franked Investment Income Group ... «Financial Times, Dec 14»
Recent Nigeria tax tribunal judgements
In addition, section 80(3) regards dividends received by a company after the deduction of withholding tax as franked investment income, which ... «Lexology, Nov 14»
CJEU: UK in breach of EU law when it blocked 'mistake' based tax …
Giving its judgment in the long-running franked investment income group litigation (the FII GLO), the Court of Justice of the European Union ... «Out-Law.com, Dec 13»
Europe deems Revenue's attempt to stop tax refunds 'unlawful'
The litigation, known as “franked investment income”, concerns the now-defunct “advance corporation tax”, which until 1999 was levied on ... «Financial Times, Dec 13»
UK's retrospective blocking of franked investment income 'mistake …
Giving his opinion as part of a long-running legal dispute concerning the tax treatment of dividends and EU discrimination law, Melchior ... «Out-Law.com, Sep 13»
Investment Trust Companies (in liquidation) v HMRC
However, pending the decision of the Supreme Court in Test Claimants in the Franked Investment Income (FII) Group Litigation v Inland ... «Lexology, Apr 13»
Finance Ministry, FIRS resolve tax issues for Bank Holding Companies
While the former treats dividend received after deduction of Withholding Tax, WHT, as franked investment income of the recipient company ... «Premium Times, Mar 13»
FII Group Litigation Case And The Taxation Of Dividends
On 13 November 2012, the Court of Justice of the European Union (the “ECJ”) delivered its decision in the Franked Investment Income Group ... «Mondaq News Alerts, Feb 13»