Overview

Unrelieved Advance Corporation Tax


Show Summary Details

Quick Reference

(Unrelieved ACT) (Equities; UK).

The problem created by UK-domiciled companies paying dividends on income from foreign sources without sufficient domestic taxable profits to cover mainstream corporation tax. This arises due ...

Subjects: Economics.


Reference entries

Users without a subscription are not able to see the full content. Please, subscribe or login to access all content.