Journal of Applied Accounting Research: Volume 14 Issue 3

Dividend taxation and the pricing of UK equities

Sarah Lindop, Kevin Holland

The purpose of this paper is to investigate the extent to which UK equity prices reflect shareholder level taxation on dividends (dividend tax capitalisation). Despite an…

The introduction of the exemption system for foreign profits and its effects on international acquisitions – the UK and Japan regaining international tax competitiveness?

Katrin Hohler

Both, the UK and Japan abolished the tax credit system for foreign source dividends in 2009 in favour of the exemption system. With the move towards a dividend exemption system…

Cutting a good deal – UK Uncut, Goldman Sachs and the challenge to administrative discretion

Malcolm David James

The purpose of this paper is to assess the issues raised by and the possible long-term significance of the judicial review obtained by the pressure group UK Uncut into HM Revenue…

Fiscal year-end and non-lateral auditor switches

Nancy Chun Feng

The purpose of this paper is to examine the potential effect of busy season resource constraints on the selection of a new auditor, conditioned upon the status of the prior…

Guest editorial