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Accounting Periods Financial Years and Rates of Tax
Management of Corporation Tax
20 other sections not shown
1st January 30th April 31st March 6th April accounting periods ending acquired apply apportioned apportionment assessable under Schedule asset balancing allowance balancing charge basis period building or structure capital allowances capital gains Capital Gains tax carried forward cent charge to Corporation chargeable gain charges on income claim close company Commissioners company resident company's Corporation tax cost deducted disposal dividends paid ended 30th June estate or trading exceed excess Finance Act 1965 franked investment income given group relief Illustration included Income Tax Act initial allowance Inland Revenue investment allowance issued lease Less liable to Corporation Loan interest market value ment ordinary share capital pany participator payable period of account person premium profits tax provisions of Section received remuneration rent repayment Schedule D shareholders shortfall subsidiary surplus tax in respect terminal loss trading income trading loss trading profits treated twelve months United Kingdom whole-time service directors writing-down allowance