Abstract
The following is a general outline of the taxation of companies that are resident in the UK or are trading here through a branch or agency. In the latter case it is normally only the profits arising in this country that are taxable here. It must be stressed that the actual provisions are lengthy and many details have been omitted in this summary.
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© 2002 Fiscal Services Ltd
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Sinclair, W. (2002). Companies. In: St. James’s Place Tax Guide 2002–2003. Palgrave Macmillan, London. https://doi.org/10.1057/9780230287716_13
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DOI: https://doi.org/10.1057/9780230287716_13
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-42602-7
Online ISBN: 978-0-230-28771-6
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