UK Tax History

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August 31, 2024 4 min read Definitions

Economics Finance Taxation Corporation Tax Dividend Distribution Instalment Payment UK Tax History Tax Systems

A historical tax payment method that required companies to pay an advance on corporation tax when distributing dividends. Abolished on 6 April 1999, it has since been replaced by an instalment-based system for larger companies.

August 31, 2024 3 min read Definitions

Shadow Advance Corporation Tax: Historical Tax System in the UK

Finance Taxation Shadow ACT Corporation Tax UK Tax History Tax Systems Surplus ACT

An in-depth exploration of the Shadow Advance Corporation Tax system in the UK, its context, implementation, and significance in corporate taxation.