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dividends in corporation tax

Forums › ACCA Forums › ACCA ATX Advanced Taxation Forums › dividends in corporation tax

  • This topic has 1 reply, 2 voices, and was last updated 11 years ago by acca13.
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  • May 6, 2014 at 12:09 pm #167623
    rockerz
    Member
    • Topics: 72
    • Replies: 82
    • ☆☆

    can u tell me which dividends to include as franked investments ?

    May 16, 2014 at 8:12 am #169000
    acca13
    Member
    • Topics: 57
    • Replies: 172
    • ☆☆☆

    If UK parent owns more than 50% of voting right s in overseas subsidiary, the dividends received from it will not be taken in FII.

    Dividend received from associated companies (holding more than 50%) is not included in FII.

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