Abolition

Commentary – Tax Reporter ¶748-550

Accounting periods on or after 6 April 1999

Commentary – Tax Reporter ¶748-700

Calculation of

Commentary – Tax Reporter ¶748-650

Change in company ownership

Commentary – Tax Reporter ¶749-050

Credits for tax

– see Tax credits

Foreign income dividends

Commentary – Tax Reporter ¶749-300

Franked investment income

Commentary – Tax Reporter ¶748-950 ; Tax Reporter ¶749-000

Franked payments

Commentary – Tax Reporter ¶748-900

Generally

Commentary – Tax Reporter ¶748-500
HMRC Guidance – SAIM5050

Groups of companies

Change in company ownership

Commentary – Tax Reporter ¶749-050

Liquidations

Commentary – Tax Reporter ¶749-100

Purchase by company of own shares

Commentary – Tax Reporter ¶749-250

Set-off

Commentary – Tax Reporter ¶748-700

Shadow

Commentary – Tax Reporter ¶748-800

Stock dividends

Commentary – Tax Reporter ¶749-200

Surplus

Carry-forward

Commentary – Tax Reporter ¶748-800

Generally

Commentary – Tax Reporter ¶748-750

Set-off

Commentary – Tax Reporter ¶748-800

Surrender

Commentary – Tax Reporter ¶748-850
Case Law – Cricket plc v HM Inspector of Taxes

Tax credits

– see Tax credits