1:TTM07300 - The Ring Fence
(As the taxable profits within the ring fence are fixed by reference to the ... the taxable profits outside the ring fence would not be matched by an increase ...
http://www.hmrc.gov.uk/manuals/ttmmanual/ttm07300.htm
2:TTM07001 - The Ring Fence: Outline
... to the ship operation trade are included within relevant shipping profits, and ... The general ring fence provisions described in this chapter cover a ...
http://www.hmrc.gov.uk/manuals/ttmmanual/ttm07001.htm
3:Finance Bill
In this section "ring fence profits" has the same meaning as in Chapter 5 of Part ... period that do not consist of ring fence profits. (7) ...
http://www.publications.parliament.uk/pa/cm200607/cmbills/120/07120.1-6.html
4:Budget 2008
... from 20% to 21% (ring fence profits remain liable at 19 ... The main rate of Corporation Tax will be 28% (30% for ring fence profits) from 1 April 2008. ...
http://www.fhmanning.co.uk/budget2008.htm
5:Royal & Sun to ring-fence life problems - Telegraph
... thought to include ring-fencing the group's main with-profits fund and offering ... ring-fencing plan would effectively confirm RSA's exit from the with ...
http://www.telegraph.co.uk/finance/2769862/Royal-andamp-Sun-to-ring-fence-life-problems.html
6:Finance Act 2007 (c. 11)
... 30% on ring fence profits of companies. (2) In this section "ring fence profits" has the same ... profits for that period as do not consist of ring fence ...
http://www.opsi.gov.uk/acts/acts2007/ukpga_20070011_en_2
7:New Clause 1 — Supplementary...: 3 Jul 2002: House of Commons debates ...
The adjusted ring fence profits of a company shall be computed without regard to ... (1) A company's adjusted ring fence profits for an accounting period shall be ...
http://www.theyworkforyou.com/debates/?id=2002-07-03.263.4
8:Finance Act 2006 (c. 25)
... group ring fence profits. Part 2 ... Unrelieved group ring fence profits for accounting periods ... Taxable ring fence profits of an accounting period ...
http://www.opsi.gov.uk/acts/acts2006/ukpga_20060025_en_46
9:The UK Continental Shelf Tax Regime
The ring fence prevents taxable profits from oil and ... ring fence profits excluding finance costs. The supplementary charge was ...
https://www.og.berr.gov.uk/UKpromote/regpractice/TaxRegime.pdf
10:berr: Oil and Gas - Upstream: Taxation
The ring fence prevents taxable profits from oil and gas extraction in the UK ... to 1 January 2006) on a company's ring fence profits excluding finance costs. ...
https://www.og.berr.gov.uk/upstream/taxation/index.htm
11:2008 Budget changes
Ring fence profits mean the income and gains from oil extraction activities or ... rateably between the ring fence and other profits. ...
http://www.btcsoftware.co.uk/product/CT600-budget-insert-2008.pdf
12:Finance Bill 2008: Lobby notes
sets the rate of corporation tax at 30 per cent on ring fence profits of North Sea oil ... their ring fence profits from oil extraction activities. To protect ...
http://www.hm-treasury.gov.uk/d/financebill2008_lobbynotes.pdf
13:HMRC publish updated guidance on CT returns | Business Tax | Tax News
Small companies' rate on profits other than ring fence. 20% 21 ... Ring fence profits mean the income and gains from oil extraction activities or ...
http://www.taxationweb.co.uk/tax-news/business-tax/hmrc-publish-updated-guidance-on-ct-returns.html
14:Watson, Farley & Williams - UK Tonnage Tax
Ring-Fencing of Shipping Profits and Losses ... legislation contains general ring-fencing' rules on profits and gains based upon ...
http://www.wfw.com/website/newwsmgr.nsf/Publications/Publication67.html
15:Oil & Gas Update
... gas production in the UKCS ('ring fence' profits) of the preceding three years. ... of an investment business against CT profits from the ring fence trade. ...
http://emailinfo.mms.co.uk/go.asp?/mJKRDM8/bMMS001
16:Oil & Gas Update
... continue to apply in respect of 'ring fence' profits from oil and gas activities. ... companies' rate of tax as ring fence profits will remain taxable at only 19 ...
http://emailinfo.mms.co.uk/go.asp?/mLJV9T3/bMMS001
17:6. Corporation tax (small...: 18 Mar 2008: House of Commons debates ...
Making parliament easy. ... (b) 19% on ring fence profits of companies, and ... (b) 11/400ths in relation to ring fence profits of companies. ...
http://www.theyworkforyou.com/debates/?id=2008-03-18b.858.2
18:Closing down a company and extracting the retained profits
... in ring-fencing today's profits against the risks of yesterday, and reducing the ... profits in the company, a greater need for the security of such ring ...
http://www.egos.co.uk/extracting_retained_profits.htm
19:PETROLEUM REVENUE TAX AND NORTH SEA CORPORATION TAX: ANTI-AVOIDANCE ...
6. The 'ring fence' around the profits of North Sea companies is ... However, there is in addition a ring fence around North Sea. profits. ...
http://www.hm-treasury.gov.uk/3451.htm
20:UPDATE 1-European drugmakers slam 'exported price cuts' | Industries ...
... LONDON, Oct 2 (Reuters) - Europe's drug industry called on Thursday for action to ring-fence prices for medicines ... trying to ring-fence their profits. ...
http://www.reuters.com/article/rbssHealthcareNews/idUSL271202820081002?sp=true
21:www.ceag.org/articles/oil_project_financing_2004_deloitte.ppt
Ring-Fencing' Types of ring-fence: Profits from oil exploration and production ... CT/SCT – Ring fence profits. Accounting based measure of profit. ...
http://www.ceag.org/articles/oil_project_financing_2004_deloitte.ppt
22:CT600 UK Corporation Tax Return And Small Corporation Tax Software
Completing a company tax return, CT600 UK small corporation tax return using corporation tax software ... ring fence profits can show the ring fence profits ...
http://www.diyaccounting.co.uk/articles/tax_business/corporation_tax.htm
23:UK Tries To Maintain Corporate Fiscal Ring Fence
In spite of several recent European Court of Justice rulings against discriminatory Member State tax practices, the ... the ring-fence around domestic profits. ...
http://www.investorsoffshore.com/asp/story/storyinv.asp?storyname=10412
24:International Tax Review
... EES will be reduced by any ring-fence profits arising in another group company. ... that, on a group basis, are not paying ring-fence corporation tax. ...
http://www.internationaltaxreview.com/?Page=17&ISS=13154&SID=488136
25:parliament.uk/documents/upload/FBSC54A Written Evidence from the FSB 200<b>...</b>
Ring fence profits are defined as profits from oil extraction and ... profits are non-ring ... For companies with non-ring fence profits, the change in the ...
http://www.parliament.uk/documents/upload/FBSC54A%20Written%20Evidence%20from%20the%20FSB%2020071105
26:Budget 2007: Notes on Resolutions
ring fence profits of companies and 20 per cent on all other profits and for the ... calculating marginal relief to be eleven four-hundredths for ring fence profits ...
http://news.bbc.co.uk/1/shared/bsp/hi/pdfs/21_03_07_notes.pdf
27:Comment
The "ring-fence" around the profits of North Sea companies is designed to ... ring-fence rules is that interest can only be deducted from North Sea profits if ...
http://specials.ft.com/ln/budget99/q3132.htm
28:Deloitte UK Budget 2008 - Changes to the Corporation Tax rates
... of 30%, together with a 20% supplementary charge on ring fence profits. ... The small companies' rate for ring fence profits will remain at 19% from 1 April ...
http://www.ukbudget.com/UKBudget2008/Business/Budget08_ChangestotheCorporationTaxRates.cfm
29:News & Events: Bright spots March 2007 - Petroleum Services at Deloitte
UK Budget 2007 – North Sea oil and gas ring fence activities ... fence profits for large companies at 30% from 1 April 2008 (28% for all other ...
http://www.psg.deloitte.com/NewsBrightSpots0703.asp
30:Project Financing Using The Forward Curve
Ring-Fencing' Types of ring-fence: •Profits from oil exploration and production ... CT/SCT – Ring fence profits. • Accounting based measure of profit. ...
http://www.hargrove.co.uk/uploadedfiles/Project%20Financing%20using%20the%20forward%20curve%20June%2
31:Rates and Allowances - Corporation Tax
For companies with ring fence profits SCR on those profits is 19% with an MSCR ... Ring fence profits mean the income and gains from oil extraction activities or ...
http://www.swasltd.com/rates_allowances_corporation_tax.htm
32:HMRC Tax Rates
Ring fence profits mean the income and gains from oil extraction activities or ... tax applies when profits (including ring fence profits) are at a rate ...
http://randraccountancy.co.uk/accountacy-hmrc-currency-taxes.html
33:Budget 2005
Ring Fence Corporation Tax and SCT payments ... under the existing regime in respect of tax due on the non ring fence profits. ...
http://www.cwenergy.co.uk/Webpages/News/budget_2005.htm
34:CORPORATION TAX
... to profits of companies from certain oil and gas ring fence activities will ... small companies' rate applicable to ring-fence profits from certain oil and gas ...
http://www.budgetupdate.co.uk/bs2008/corporation.html
35:Summary of 2008/09 rates | Business Link
... of corporation tax and the level of profit on which each rate is charged ... The small companies' rate for ring fence profits (North Sea oil and gas) is 19 ...
http://www.businesslink.gov.uk/bdotg/action/detail?type=RESOURCES&itemId=1073790939
36:Corporation tax | Business Link
... rate, for all profits apart from ring fence profits (North Sea oil and ... The small companies' rate for ring fence profits is 19 per cent, and the ...
http://www.businesslink.gov.uk/bdotg/action/detail?type=RESOURCES&site=101&itemId=1077662768
37:Norton Rose Group - Budget - March 2008
... a "ring fence" which limits the deductions available against those profits. ... deduction for management expenses will be permitted against ring fence profits. ...
http://www.nortonrose.com/knowledge/publications/2008/pub14102.aspx?page=all&lang=en-gb
38:Budget 2007: Budget Notes
oil extraction and oil rights in the UK and the UK Continental Shelf ( ring. fence profits' ... corporation tax for ring fence profits from the 1 April 2008. ...
http://news.bbc.co.uk/1/shared/bsp/hi/pdfs/21_03_07_budget_notes.pdf
39:Deloitte Budget 2007, Deloitte UK Budget Report 2007, budget report ...
Ring fence activities. Personal tax. Alternative finance arrangements. Car and fuel benefits ... fence profits for large companies at 30% from 1 April 2008 (28 ...
http://www.ukbudget.com/UKBudget2007/NorthSeaOilTax/budget07_oilandgasringfenceactivities.cfm
40:UK TAX Rate
Ring fence profits mean the income and gains from oil extraction activities or ... tax applies when profits (including ring fence profits) are at a rate ...
http://www.accounting-on-line.com/uk_tax_rate.html
'ring fence profits'
