franked investment income
1franked investment income — When a company receives a dividend from another company it will also receive the appropriate tax credit which can then be offset against ACT on its own distributions in the same period or carried forward to the next accounting period. Tax losses… …
2Franked Investment Income — Income that is received as a tax free distribution by one company in the U.K. from another. This income is typically tax free to the receiving firm and is usually distributed in the form of a dividend. Franked investment income was introduced in… …
3franked investment income — is dividends received from a UK company. It does not matter whether the dividend is a preference or ordinary dividend. For a corporate investor, franked investment income is free of any further corporation tax, on the basis that the company… …
4franked investment income — FII Formerly, dividends and other distributions from UK companies received by other companies. The principle of the imputation system of taxation was that once one company had paid corporation tax, any dividends it paid could pass through any… …
5franked investment income — A concept formerly used in the imputation system of taxation that was discontinued when advance corporation tax was abolished in 1999. Dividends and distributions from UK companies received by other companies were regarded as franked , i. e.… …
6franked investment income — noun (in the UK) income in the form of dividends paid to a company from earnings on which corporation tax has already been paid by the originating company …
7Franked Income — After tax investment income that is distributed by one U.K. company to another. This income is often distributed in the form of dividends. The idea behind franked income is to prevent double taxation. If Company A receives a franked dividend from …
8Свободный от налога доход на инвестиции — FRANKED INVESTMENT INCOME (GB) Доходы или дивиденды, полученные одной компанией от другой компании, которая уже уплатила с них корпоративный налог, и не подлежащие поэтому налоговому обложению. Freedom of entry. См. Condition of entry …
9United 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 …
10Доходы — [income] средства в денежной или натуральной форме, получаемые экономическими субъектами (отдельным лицом, семьей, кооперативом, фирмой, государством и т.д.) в результате их экономической деятельности. Оцениваются за определенный период, обычно… …
