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Principles of Taxation > Chapter 11 - 5.2 - Augmented Profits > Flashcards

Chapter 11 - 5.2 - Augmented Profits Flashcards

1
Q

How are augmented profits calculated?

A

TTP + exempt AGBH distributions

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2
Q

What are exempt AGBH distributions?

A

Dividends received from other companies (UK and overseas). Dividends from 51% subsidiaries and above are not included

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Principles of Taxation (165 decks)

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