Examples: Corporation Tax calculations

Example 1.Standard rate of tax Company A has accounts year ending 31 December 2014. It has taxable profits for the year GBP 2,000,000.

Company A's Corporation Tax for 2014 is GBP 2,000,000х33% = GBP 660,000

Example 2. Small companies rate of tax Company В has ac­counts year ending 31 December 2008. It has taxable profits for the year of GBP 150,000. It has no associated companies.

Company B's Corporation Tax for 2014 is GBP 150,000х25% = GBP 37,500

Vocabulary

tax		налог
taxdepartment		налоговый отдел
taxation		налогообложение
solicitor		адвокат
legal		юридический
assistant		помощник
legalassistant		помощник по юридическим вопросам
scope		объем, диапазон
scopeofbusiness		объем бизнеса
commercial		торговый
commercialtaxes		налог на торговые предприятия ­
ProjectFinance		проектное финансирование ­
matter		вопрос, дело
taxationmatters		вопросы- налогообложения
guide		справочник
taxguide		справочник по налогам
rate		ставка
taxrate		ставка налога
tosave		сэкономить
hint		намек, идея, рекомендация
taxsavinghints		рекомендации для ле­гального
		уменьшения уплаты налогов
corporation		корпорация
note		примечание
to apply		применять
applicable		применяемый
tocharge		взимать, брать, взыскивать ­
charge		взимание
chargeable		взимаемый
gains		выручка
less		менее,за вычетом
threshold		порог
accountsyear		отчетный год
taxable		налогооблагаемый

Exercises

1.Read the following:

After the lectureonthe UK taxation system, the Tax Department,in the centre of London, they went there by tube. It is the fastest means of transport. They went to the secretary's office. In the conference room, an extract from the guide

2. Choose the answers true to the text:

• After what lecture did the group visit a lawyers' firm?     • By what means of transport did they go?   • Who is Mr. Brown?   • How many lawyers were present at the talk?     • On what matters did they speak?   • Did the participants ask any questions?   • What guides were they of­fered?

On taxation. On lawyers. On lawyers' firms.   By taxi. By tube. By bus.   Secretary. Head of a department. Head of the firm.   Only Mr. White. Mr. White and a colleague of his. Mr.White and a few col­leagues of his.   Only on commercial taxes. Only on international taxes. Only on Project Finance taxes.   On a few taxation matters. Yes and quite a lot. Yes, just a few.   No, they didn't. Latest tax guides. Latest project finance guides. Latestcorporationtaxguides.

 

3. Match English and Russian equivalents:

containingcurrenttaxrates	общая прибыль
containingtaxsavinghints	отчетный год
standard rate	налогооблагаемая выручка
smallcompaniesrate	налогооблагаемая прибыль
the tax rate is applicable to...	пороговая сумма уменьшается
totalprofits	иметь другие (ассоциирован­ные) компании
chargeablegains	содержать действующие ставки налогов
thethresholdisreduced	обычная ставка
tohaveassociatedcompanies	ставка для малого бизнеса
accountsyear	эта ставка применяется к...

4. Translate into Russian:

1. A lot of topics were discussed in the course of the Programme. 2. Many lecturers were invited. 3. Many materials were distributed. 4. Similar programmes are organised now too. 5. I believe similar programmes will be oiganised in future too.

5. Fill in articles:

1. On... certain day after... lecture on... UK taxation system.... group was to visit... Tax Department of... lawyers' firm in...centre of Lon­don. 2. Mr. Brown and... participants went there by tube which is... fastest means of transport. 3. After they got into ... building of the firm they went to ... secretary's office.4.Here is ... Group of busi­nessmen from ... Kazakhstan.5.Mr. White is waiting for you in ... conference room. 6.... lot of questions were asked and answered then.

6. Fill inprepositions:

1. After they got... the building ...the firm they went.. . the secretary's office. 2. Mr. Brown spoke... the secretary for some time. 3. Then they moved... the conference room. 4. ... conference room a few Englishmen were waiting... the Group. 5. Each ...them spoke about his scope ... business ... some time.6.The participants had some information ... com­mercial taxes, international taxes, Project Finance taxes and other taxation matters.

7. Complete the sentences:

1. Mr. White,..., welcomed the Group and introduced... 2. They were solicitors... of different offices. 3. Each of them spoke... 4. Thus the par­ticipants had some information on... and other taxation matters. 5. A lot of... answered then. 6. The discussions were... 7. Before the participants left they were offered ... hints.

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