Advertisement

The Imputation System

  • H. C. D. Rankin
  • D. M. Catterall
Chapter

Abstract

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.

Preview

Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.

Copyright information

© H. C. D. Rankin and D. M. Catterall 1989

Authors and Affiliations

  • H. C. D. Rankin
  • D. M. Catterall

There are no affiliations available

Personalised recommendations