Abstract
All companies and unincorporated associations (other than partnerships) resident in the UK are chargeable to Corporation Tax whether profits are distributed or retained. Following the introduction of the new system of corporation tax in the UK, income tax at the basic rate is not now deducted from dividends.
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© 1978 Springer Science+Business Media Dordrecht
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Poole, J.R., Kiers, P.G.D. (1978). Corporation Tax. In: Poole, J.R., Kiers, P.G.D. (eds) Migration: United Kingdom. Springer, Dordrecht. https://doi.org/10.1007/978-94-017-4436-2_9
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DOI: https://doi.org/10.1007/978-94-017-4436-2_9
Publisher Name: Springer, Dordrecht
Print ISBN: 978-90-200-0514-1
Online ISBN: 978-94-017-4436-2
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