Advance corporation tax (pre-6 April 1999)
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