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Dominion laws in respect of that excess, any shareholder whose 
‘appropriate rate’ exceeds the standard rate of United Kingdom 
income tax may claim further relief, but on the other hand if 
the shareholder’s ‘appropriate rate’ is less than the standard 
rate, then he has received excessive relief and inspectors of 
taxes are acting within their powers in making the necessary 
adjustments in individual cases. 
In order to obtain authority for the deduction of United 
Kingdom income tax at a reduced rate from dividends it is 
necessary, before payment, to furnish the Revenue Authorities 
with full particulars regarding the Dominion income tax 
paid by the company and to produce Dominion revenue 
receipts as evidence of the payment of such taxes, together 
with a detailed statement reconciling the amount of the 
assessment with the figures in the printed accounts. 
The following is suggested as a suitable form in which to 
furnish the necessary particulars: — 
I. Amount of profits assessed. 
2. Deductions allowed therefrom. 
Taxable amount actually charged. 
Date of end of Dominion year for which taxes charged 
Rate of Duty. 
Amount of duty charged. 
Details of Income exempted from Dominion taxation. 
Details of Income subjected to Dominion income tax 
before receipt. 
Evidence of payment. 
As it is often found impossible in practice for the revenue 
authorities to be furnished with particulars of the Dominion 
taxation in respect of the Dominion year corresponding to the 
British income tax year of assessment in time to pass on the 
relief to shareholders by means of a reduced deduction of 
United Kingdom income tax, the Board of Inland Revenue are 
usually willing to grant relief on the basis of the Dominion 
income tax paid for the year preceding the British income 
tax year of assessment. 
In the case of Foreign and Colonial Companies United 
Kingdom income tax is chargeable on the ‘gross’ amount of the 
dividend, .e. the declared amount of the dividend written up 
by an amount of Dominion income tax equal to the amount of 
relief granted, unless the Dominion concerned grants com- 
plementary relief from Dominion income tax in respect of 
the payment of United Kingdom income tax when the dividend 
is written up by reference to the full rate of the Dominion 
income tax, 
SECRETARIAL PRACTICE 
A.