Historic and ICTA: Difference between pages

Revision as of 14:57, 30 October 2013

1.

The UK Income and Corporation Taxes Act 1988.

Mostly amended and replaced by later Acts of Parliament.

2.

The UK Income and Corporation Taxes Act 1970.

Repealed in 1992.

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-Measures based on actual past data, rather than forecast future data.
+'''1.'''
+The UK Income and Corporation Taxes Act 1988.
-For example the historic dividend yield is normally based on the most recent past dividend.
+Mostly amended and replaced by later Acts of Parliament.
-(As opposed to the prospective dividend yield which is normally based on the next forecast future dividend.)
+'''2.'''
-Another example is the historic Price to earnings ratio (PER) which is normally based on the earnings for the most recent past period.
+The UK Income and Corporation Taxes Act 1970.
-(As opposed to the prospective PER which is normally based on the projected earnings for the nearest future forecast period.)
+Repealed in 1992.
 == See also ==
-* [[Dividend yield]]
+* [[Corporation Tax]]
-*[[Historical cost]]
+* [[Corporation Tax Act]]
-* [[Historical cost accounting]]
-* [[Price to earnings ratio]]
-[[Category:The_business_context]]
+[[Category:Compliance_and_audit]]
+[[Category:Accounting,_tax_and_regulation]]