Dividends and distributions

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Practice notes
The value shifting rules are anti-avoidance provisions. They are similar to the rules applying to depreciatory transactions in that they target the...
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9th Nov
Practice notes
Overdrafts, term loans and revolving credit facilitiesThree common types of loan facility are:•overdrafts•term loans, and•revolving credit facilities...
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9th Nov
Practice notes
A damages or compensation payment may attract VAT. This depends on exactly what the payment is for. If it is purely compensatory, it will be outside...
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9th Nov
Practice notes
Where a dispute is brought to an end by a payment of damages or compensation, whether under a court order or an out-of-court settlement agreement:•the...
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9th Nov
Practice notes
This Practice Note explains:•what a determination in respect of direct tax (ie a direct tax determination) is•when HMRC might issue a direct tax...
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Produced in partnership with Philip Rutherford 12th Jan
Practice notes
Coronavirus (COVID-19): HMRC has stated in its International Manual that if a financial institution cannot meet the FATCA reporting deadline of 31 May...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 12th Jan
Practice notes
It is standard market practice for loan agreements (also known as facility agreements), whether bilateral or syndicated, to:•prohibit a borrower from...
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Produced in partnership with Eloise Walker of Pinsent Masons 12th Jan
Practice notes
This Practice Note describes the law and practice relating to elections under section 198 or 199 of the Capital Allowances Act 2001 (CAA 2001), which...
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Produced in partnership with Martin Wilson 12th Jan
Practice notes
The reasons why a company might carry out a demerger, and the different ways in which a demerger may be structured, are described in Practice Notes:...
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Produced in partnership with Zoe Feller of Bird & Bird 12th Jan
Practice notes
It is market practice for a tax covenant, also known as a tax deed, to form part of the transaction documents in respect of a sale of all the shares...
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9th Nov
Practice notes
Brexit: As of exit day (31 January 2020) the UK is no longer an EU Member State. However, in accordance with the Withdrawal Agreement, the UK has...
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Produced in partnership with Martin Shah and Gary Barnett of Simmons & Simmons LLP 12th Jan
Practice notes
Plant and machinery allowances are the most widely used form of capital allowance. Plant and machinery is often (wrongly) interpreted as if the terms...
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Produced in partnership with Martin Wilson 12th Jan
Practice notes
Unilateral relief, like double tax relief, aims to relieve double taxation. Subject to certain conditions being satisfied and specific limits,...
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9th Nov
Practice notes
FORTHCOMING CHANGE: HMRC is consulting (13 July to 10 August 2020) on draft regulations to provide a deduction from a UK entity’s equity and...
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Produced in partnership with Charlotte Sallabank of Katten Muchin Rosenman UK LLP 12th Jan
Practice notes
Stamp duty land tax (SDLT) ceased to apply to any land transaction involving any interests in or over land in Scotland from 1 April 2015. From that...
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9th Nov
Practice notes
FORTHCOMING CHANGE relating to property rich collective investment vehicles and certain investors: HMRC is consulting until 16 December 2020 on draft...
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9th Nov

Most recent Dividends and distributions content

Practice notes
How are individuals taxed on distributions received from companies?This Practice Note explains the rules that apply to distributions made to UK...
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13th May
Practice notes
How are individuals taxed on distributions received from non-UK resident companies prior to 6 April 2016? [Archived]ARCHIVED: This Practice Note has...
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13th May
Practice notes
This Practice Note covers the:•clearance procedure, and•administrative rules (enquiries, counteraction notices and appeals)relating to the...
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12th Apr
Practice notes
There are a number of circumstances where the corporation tax treatment of a company is different depending on the size of the company, eg the...
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9th Apr
Practice notes
A non-small company is subject to corporation tax on a distribution received unless, amongst certain other requirements, the distribution falls within...
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9th Apr
Practice notes
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...
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9th Apr
Practice notes
A non-small company is subject to corporation tax on a distribution received unless, amongst certain other requirements, the distribution falls within...
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9th Apr
Practice notes
ARCHIVED: This Practice Note has been archived and is not maintained.The way in which individuals are taxed on distributions was substantially changed...
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9th Apr
Practice notes
Alongside the concept of new consideration, which is further explained in Distribution key concepts—new consideration, the concept of repayment of...
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9th Apr
Practice notes
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,...
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9th Apr
Practice notes
A non-small company is subject to corporation tax on a distribution received unless, amongst certain other requirements, the distribution falls within...
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9th Apr
Practice notes
Any dividend or other distribution of a company is subject to corporation tax unless that distribution is exempt.There are two sets of exemptions for...
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9th Apr
Practice notes
This Practice Note covers the transactions in securities (TiS) rules relating to the avoidance of both income tax and corporation tax.The TiS rules...
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9th Apr
Practice notes
In order to determine whether a payment or transaction falls within any of the categories of distribution (apart from paragraph A (dividends) and...
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9th Apr
Practice notes
There are eight anti-avoidance provisions which prevent the application of one or more of the exempt classes of distribution for distributions...
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9th Apr
Practice notes
As further explained in Scope of distributions for tax purposes, distributions can be divided into four categories:•dividends—encompassing paragraph A...
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9th Apr
Practice notes
A non-small company is subject to corporation tax on a distribution received unless, amongst certain other requirements, the distribution falls within...
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9th Apr
Practice notes
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...
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9th Apr
Practice notes
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...
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9th Apr
Practice notes
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...
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9th Apr

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