Dividends
Appellants waiving right to receive dividends, settlement
Building societies
Building society securities
Conditions to be satisfied
Duty to deduct tax
Changes from April 2016
Charities exempt from tax
Claims to carry-back surplus advance corporation tax, cessation of trade
Companies entitled to tax reliefs and exemptions in UK dividends not available to dividends from non-resident companies
Controlled foreign companies
Corporation tax
Deductions
Exemption from tax
Deductions disallowed
Domestic and foreign
Compatibility of national legislation with EU law
Dividends received from companies resident in another member state or non-member country
Economic double taxation
Exemption from corporation tax
Free movement of capital
Freedom of establishment
Grant of full tax credit
Preventing or mitigating charges to tax
Repayment of unlawfully levied tax
Tax credit, equal treatment
Tax credit, partial imputation system
Uniform tax rate
Withholding tax, equal treatment
Double tax relief
Double taxation relief
Generally
Electronic communications
Employee benefit fund payments received by employees
Exemption from withholding tax
Family company, income arising under settlement
Fiscal investment enterprise in Netherlands, deduction of tax at source
Foreign income dividends
Foreign securities
Free movement of capital
Freedom of establishment
Generally
Government securities
Group income
Income
Income arising under settlement, income shifting
Industrial and provident societies
Inheritance tax, waiver
Insurance companies
Loss relief
Manufactured
Nature of
Non-resident UK companies
Non-supplies/outside scope of VAT
Generally
Payments made
Parent and subsidiary companies, advance corporation tax
Group income election, raising of new point, abuse of process
Group litigation order
Incorporation of non-discrimination provisions into UK law
Partly deductible VAT
Apportionment
Public revenue
Rate of tax
Dividend higher rate
Dividend ordinary rate
Generally
Nil rate
Received by employee benefit trusts
Retailers, discounts or distribution of profits
Settlement where settlor retains interest
Share incentive plans
Share premium account of Cayman Islands company, management expenses
Stock
Stock dividends
Stripping
Tax credit
Advance payment mechanism, parent company seeking reimbursement
Certificate of corporation tax paid
Compatibility of national legislation with EU law
Entitlement, discrimination, incorporation into UK law
Free movement of capital
Infringement of taxpayer's rights under EU law
Partial imputation system
Tax credits
Taxation of
Taxation of (discretionary trusts)
Taxation of (family investment companies)
Trade investments in overseas companies, credit for underlying tax
Trade-related, use in carry forward of trade losses
Transactions in securities
Underlying tax
Generally
Value added tax
Value shifting
Waiver of
Waiver, non-transfer of value
Waivers
When paid
Withholding under UK/US double tax treaty