Dividends and distributions

Dividends and distributions guidance:

A non-small company is subject to corporation tax on a distribution received unless, amongst certain other requirements, the distribution falls within an exempt class....

Practice Note

ARCHIVED: This archived Practice Note sets out the conditions that must be met for a distribution from a controlled company that is received by a UK corporation tax payer...

Practice Note

A non-small company is subject to corporation tax on a distribution received unless, amongst certain other requirements, the distribution falls within an exempt class....

Practice Note

There are eight anti-avoidance provisions which prevent the application of one or more of the exempt classes of distribution for distributions received by companies that...

Practice Note

A non-small company is subject to corporation tax on a distribution received unless, amongst certain other requirements, the distribution falls within an exempt class....

Practice Note

A non-small company is subject to corporation tax on a distribution received unless, amongst certain other requirements, the distribution falls within an exempt class....

Practice Note

A non-small company is subject to corporation tax on a distribution received unless, amongst certain other requirements, the distribution falls within an exempt class....

Practice Note

There are eight anti-avoidance provisions which prevent the application of one or more of the exempt classes of distribution for distributions received by companies that...

Practice Note

A non-small company is subject to corporation tax on a distribution received unless, amongst certain other requirements, the distribution falls within an exempt class....

Practice Note

In order to determine whether a payment or transaction falls within any of the categories of distribution (apart from paragraph A (dividends) and paragraphs E and F...

Practice Note

Alongside the concept of new consideration, which is further explained in Distribution key concepts—new consideration, the concept of repayment of capital is vital in...

Practice Note

This Practice Note explains the rules that apply to distributions made to UK resident and domiciled individuals on or after 6 April 2016. The way in which individuals are...

Practice Note

ARCHIVED: This Practice Note has been archived and is not maintained. The way in which individuals are taxed on distributions was substantially changed in Finance Act...

Practice Note

ARCHIVED: This Practice Note has been archived and is not maintained. The way in which individuals are taxed on distributions was substantially changed in Finance Act...

Practice Note

Any dividend or other distribution of a company received by a company within the charge to corporation tax is subject to corporation tax on income, unless that...

Practice Note

Any dividend or other distribution of a company is subject to the charge to corporation tax on income, unless that distribution is exempt. There are two sets of...

Practice Note

The most common type of distribution is a dividend paid in cash by a company to its shareholders, ie a direct cash distribution of profits to the owners of a company....

Practice Note

The most common type of distribution is a dividend paid in cash by a company to its shareholders, ie a direct cash distribution of profits to the owners of a company....

Practice Note

What is a scrip dividend and why do companies make them? A scrip dividend, also referred to as a scrip or stock issue, a stock dividend or a scrip alternative, is where a...

Practice Note

What is a dividend reinvestment plan and why do companies offer them? A dividend reinvestment plan (DRIP) is a plan under which a company (almost exclusively public...

Practice Note

As further explained in Practice Note: Scope of distributions for tax purposes, distributions can be divided into four categories: • dividends—encompassing paragraph A...

Practice Note

As further explained in Scope of distributions for tax purposes, distributions can be divided into four categories: • dividends—encompassing paragraph A and explained in...

Practice Note

This Practice Note covers the transactions in securities (TiS) rules relating to the avoidance of both income tax and corporation tax. The TiS rules are potentially...

Practice Note

This Practice Note covers the: • clearance procedure, and • administrative rules (enquiries, counteraction notices and appeals) relating to the anti-avoidance regime...

Practice Note

As further explained in Scope of distributions for tax purposes, distributions can be divided into four categories: • dividends—encompassing paragraph A and explained in...

Practice Note

As further explained in Scope of distributions, distributions can be divided into four categories: • dividends—encompassing paragraph A and explained further in this note...

Practice Note

Although the most common type of distribution is a dividend paid by a company to its shareholders in respect of their shares (ie a distribution of accumulated profits to...

Practice Note

Although the most common type of distribution is a dividend paid by a company to its shareholders in respect of their shares (ie a distribution of accumulated profits to...

Practice Note

As further explained in Scope of distributions, distributions can be divided into four categories: • dividends—encompassing paragraph A and explained in further detail in...

Practice Note

Why waive a dividend? Shareholders may occasionally choose to waive their rights to receive dividends. In particular this may occur in the following circumstances: • a...

Practice Note
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