Companies

Walter Sinclair and Barry Lipkin

Chapter Chapter 13 in Tax Guide 2008–2009, 2008, pp 148-173 from Palgrave Macmillan

Abstract: Abstract The following is a general outline of the taxation of companies that are resident in the UK or are trading here through a branch or agency. In the latter case it is normally only the profits arising in this country that are taxable here. It must be stressed that the actual provisions are lengthy and many details have been omitted in this summary. Note that ITTOIA (2.10) has no effect for corporation tax purposes. However, two new consolidating corporation tax bills are being introduced.

Keywords: Capital Gain; Investment Company; Trading Company; International Account Standard; Accounting Period (search for similar items in EconPapers)
Date: 2008
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-58424-2_13

Ordering information: This item can be ordered from
http://www.palgrave.com/9780230584242

DOI: 10.1057/9780230584242_13

Access Statistics for this chapter

More chapters in Palgrave Macmillan Books from Palgrave Macmillan
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().