Titlebook: Corporation Tax for Students; H. C. D. Rankin,D. M. Catterall Textbook 1989Latest edition Palgrave Macmillan, a division of Macmillan Publ

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,Das Neue AKH und die„Neuen Kliniken“,The tax jurisdiction of the British state extends to the land mass of Scotland, England, Wales, Northern Ireland and the UK territorial waters within the so-called 3 mile limit. Some extension of jurisdiction has been made to the continental shelf. The rest of the world (including the Channel Islands and the Isle of Man) lies beyond its authority.

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The Imputation System,The imputation system of corporation tax is so called because part of the corporation tax paid by a company is ascribed or ‘imputed’ to shareholders, and is treated as satisfying the basic rate tax liability on distributions received from the company.

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Close Companies,Many family companies are what the Taxes Act calls close companies. A close company, broadly, is one which is under the control of 5 or fewer of its shareholders or is under the control of those shareholders who are its directors, even if there are more than 5 of them (S.414(1), TA 1988).

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Foreign Element,The tax jurisdiction of the British state extends to the land mass of Scotland, England, Wales, Northern Ireland and the UK territorial waters within the so-called 3 mile limit. Some extension of jurisdiction has been made to the continental shelf. The rest of the world (including the Channel Islands and the Isle of Man) lies beyond its authority.

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