Accounting dictionary. 2014.
advance corporation tax — ACT Formerly, an advance payment of corporation tax, payable when a company made a qualifying distribution ACT paid in an accounting period could be set against the gross corporation tax due for the period. ACT was abolished in 1999. Larger… … Big dictionary of business and management
recoverable advance corporation tax — Formerly, advance corporation tax (ACT) that could be set off in full against the current year s gross corporation tax liability or set back against gross corporation tax for accounting periods beginning six years preceding the current accounting … Accounting dictionary
irrecoverable advance corporation tax — Formerly, advance corporation tax paid that could be set against the current year s gross corporation tax (GCT) or carried back against GCT arising on profits for the accounting periods beginning in the preceding six years, as it exceeded the… … Accounting dictionary
surplus advance corporation tax — Formerly, the advance corporation tax paid in an accounting period in excess of the maximum available for set off against gross corporation tax. Advance corporation tax was abolished with effect from 1 April 1999 … Accounting dictionary
United Kingdom corporation tax — Throughout this article, the unqualified term pound and the £ symbol refer to the United Kingdom pound. Taxation in the United Kingdom This article is part of the series: Politics and government of the United Kingdom Central government … Wikipedia
Tax forms in the United States — are used by taxpayers and tax exempt organizations to report financial information to the Internal Revenue Service (IRS). They are used to report income and calculate taxes owed to the government of the United States. TOC Federal tax forms 990… … Wikipedia
Tax deduction — This article is about the deduction of expenses for the purpose of calculating taxable income. For tax deducted at source, see Withholding tax. Taxation An aspect of fiscal policy … Wikipedia
Tax protester constitutional arguments — UStaxationTax protester constitutional arguments are assertions that the imposition of the federal income tax violates the United States Constitution. These kinds of tax protester arguments are distinguished from related statutory arguments and… … Wikipedia
tax — A charge by the government on the income of an individual, corporation, or trust, as well as the value of an estate or gift. The objective in assessing the tax is to generate revenue to be used for the needs of the public. A pecuniary burden laid … Black's law dictionary
Tax rates around the world — Taxation An aspect of fiscal policy … Wikipedia
