Authorised investment funds

Building societies, deduction of tax

Counted re annual allowance reduction

Deduction of tax at source

Definition

Dividend nil rate

Dividend tax credit, abolition

Estate income treated as

Exemption

Foreign dividends and corporate level taxes

Highest part of total income

Income tax rate

Limitations on benefits

Meaning

Meaning of dividends

Ordinary and upper rate of tax

Individuals

Other persons

Parent-Subsidiary Directive

Permanent establishment, connected with

Rate of tax

Generally

Highest part of total income

Income charged

Rates

Real estate investment trusts

Savings income and

Tax year

Top-slicing

Trade loss relief

Carry-forward

Terminal losses

Treaty articles

Trust and dividend trust rate