Annex F: Case Study Figures 
LDF and Swiss-UK Tax Agreement 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
Case 1: 
Table 16 Figures of Case 1 for Swiss-UK tax agreement 
Variable Legend Calculation 
T Tax amount 100'418 GBP 
T Raised tax amount 0 GBP 
tr Tax rate 34.0096 
tc Tax burden 21.00% 
tc' Raised tax burden 0.0096 
C, Relevant capital 478'180 GBP 
n Years before 31/12/2010, max 8 6 
C, Capital stock at beginning or 31/12/2002 350'000 GBP 
Cs Capital stock at the end of 31/12/2010 446'647 GBP 
Cio Capital stock at the end of 31/12/2012 478'180 GBP 
Co Capital at the end of 31/12/2011 492'525 GBP 
Cio Capital at the end of 31/12/2012 506'871 GBP 
Increases in value Increases in value in the years 2011 and 2012 31'533 GBP 
Case 2: 
Table 17 Figures of Case 2 for Swiss-UK tax agreement 
Variable Legend Calculation 
T Tax amount 656'981 GBP 
T Raised tax amount 0 GBP 
tr Tax rate 34.0096 
tc Tax burden 21.00% 
tc' Raised tax burden 0.0096 
C, Relevant capital 3'128'479 GBP 
n Years before 31/12/2010, max 8 8 
C, Capital stock at beginning or 31/12/2002 2'275'978 GBP 
Cg Capital stock at the end of 31/12/2010 2'864'908 GBP 
Cio Capital stock at the end of 31/12/2012 3128479 GBP 
Co' Capital at the end of 31/12/2011 3'222'333 GBP 
Cio Capital at the end of 31/12/2012 3316188 GBP 
  
  
Increases in value 
  
Increases in value in the years 2011 and 2012 
  
263571 GBP 
  
  
 
        

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