Companies

Walter Sinclair and Barry Lipkin

Chapter Chapter 13 in St. James’s Place Wealth Management Tax Guide 2012–2013, 2012, pp 157-182 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, consolidating corporation tax legislation (CTA 2009 and 2009–10) has been introduced.

Keywords: Capital Gain; Investment Company; Trading Company; International Account Standard; Accounting Period (search for similar items in EconPapers)
Date: 2012
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DOI: 10.1057/9781137290809_13

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