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  2. United Kingdom corporation tax - Wikipedia

    en.wikipedia.org/wiki/United_Kingdom_corporation_tax

    t. e. Corporation tax in the United Kingdom is a corporate tax levied in on the profits made by UK-resident companies and on the profits of entities registered overseas with permanent establishments in the UK. Until 1 April 1965, companies were taxed at the same income tax rates as individual taxpayers, with an additional profits tax levied on ...

  3. Dividend tax - Wikipedia

    en.wikipedia.org/wiki/Dividend_tax

    United Kingdom: Dividends in the UK are taxed at a rate of 7.5% for basic rate taxpayers, 32.5% for higher rate taxpayers, and 38.1% for additional rate taxpayers. There is also a dividend allowance of £2,000 per year, which means that dividends up to £2,000 are tax-free.

  4. Taxation in the United Kingdom - Wikipedia

    en.wikipedia.org/wiki/Taxation_in_the_United_Kingdom

    Tax revenues as a percentage of GDP for the UK in comparison to the OECD and the EU 15. In 1971, the top rate of income tax on earned income was cut to 75%. A surcharge of 15% on investment income kept the overall top rate on that income at 90%. In 1974 the top tax rate on earned income was again raised, to 83%.

  5. Dividend - Wikipedia

    en.wikipedia.org/wiki/Dividend

    The after-tax drop in the share price (or capital gain/loss) should be equivalent to the after-tax dividend. For example, if the tax of capital gains T cg is 35%, and the tax on dividends T d is 15%, then a £1 dividend is equivalent to £0.85 of after-tax money. To get the same financial benefit from a, the after-tax capital loss value should ...

  6. Tax rates in Europe - Wikipedia

    en.wikipedia.org/wiki/Tax_rates_in_Europe

    For earnings between £100,000 - £125,140 employees pay the 40% higher rate income tax + removal of tax-free personal allowance + 2% NI (effectively a 67% marginal rate). The top tax rate on dividend income is 39.35%. Capital gains top tax rates are 20% for securities and 28% on property gains.

  7. History of taxation in the United Kingdom - Wikipedia

    en.wikipedia.org/wiki/History_of_taxation_in_the...

    (Later a sixth schedule, schedule F – tax on UK dividend income – was added.) Although the maximum tax rate under Addington's Act was 5% – only one-half of the 10% allowed under Pitt's – the other changes resulted in a 50% increase in revenue, largely because they doubled the number of persons liable for the tax and somewhat expanded ...

  8. Schedular system of taxation - Wikipedia

    en.wikipedia.org/wiki/Schedular_system_of_taxation

    The schedular system of taxation is the system of how the charge to United Kingdom corporation tax is applied. [1][2] It also applied to United Kingdom income tax before legislation was rewritten by the Tax Law Rewrite Project. Similar systems apply in other jurisdictions that are or were closely related to the United Kingdom, such as Ireland ...

  9. List of countries by tax rates - Wikipedia

    en.wikipedia.org/wiki/List_of_countries_by_tax_rates

    The tax rates given for ... excluding social security taxes paid by the employer and taxes on dividends: 22% (standard rate) ... (UK) Tax Foundation (US) Tax ...