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advance corporation tax

   Also found in: Medical, Legal, Financial, Acronyms, Encyclopedia, Wikipedia 0.01 sec.
advance corporation tax
n
(Economics, Accounting & Finance / Accounting & Book-keeping) a former UK tax in which a company paying a dividend had to deduct the basic rate of income tax from the grossed-up value of the dividend and pay it to the Inland Revenue Abbreviation ACT
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We have had changes to advance corporation tax rules that hit the pension funds and the introduction of the minimum wage and extra rights for employees.
Bill Gleeson: Transparency is what we need by Daily Post (Liverpool, England)
Similarly, the abolition of Advance Corporation Tax ( one of the first actions of the Labour Government in 1997 ( sent share prices nose-diving.
Brian Tora column by The Journal (Newcastle, England)
This decided that it was unlawful for the Inland Revenue to impose advance corporation tax on dividends paid by UK companies to parent companies based elsewhere in Europe.
BUSINESS life: Taxman may have to return pounds 1billion in ... by Coventry Evening Telegraph (England)
 
 
 
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