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