Companies

Walter Sinclair

Chapter 13 in St. James’s Place Tax Guide 2002–2003, 2002, pp 180-211 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.

Keywords: Capital Gain; Investment Company; Trading Company; Accounting Period; Capital Loss (search for similar items in EconPapers)
Date: 2002
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DOI: 10.1057/9780230287716_13

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