Case 3:
Table 18 Figures of Case 3 for Swiss-UK tax agreement
Variable Legend Calculation
T Tax amount 11'402'066 GBP
T Raised tax amount 0 GBP
tr Tax rate 34.0096
tc Tax burden 23.39%
tc' Raised tax burden 0.0096
C Relevant capital 48'748'062 GBP
n Years before 31/12/2010, max 8 8
C, Capital stock at beginning or 31/12/2002 23038226 GBP
Cg Capital stock at the end of 31/12/2010 43"782'078 GBP
Cio Capital stock at the end of 31/12/2012 48"748'062 GBP
Co’ Capital at the end of 31/12/2011 50'210'504 GBP
Cio Capital at the end of 31/12/2012 51'672'946 GBP
Increases in value Increases in value in the years 2011 and 2012 4'965'984 GBP
LDF and Swiss-UK Tax Agreement
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