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Entity classification

Entity classification guidance:
Dual resident investing companies (DRICs)

The following Tax practice note provides comprehensive and up to date legal information on Dual resident investing companies (DRICs)

Practice notes
Entity classification case law and HMRC's interpretation

The following Tax practice note provides comprehensive and up to date legal information on Entity classification case law and HMRC's interpretation

Practice notes
On a share buyback carried out by a UK company, one would usually expect any proceeds received by a UK shareholder in excess of the subscription price (broadly speaking) to be taxed as a dividend distribution. Does the same position apply to the proceeds received by a UK shareholder on a buyback carried out by an overseas company?

On a share buyback carried out by a UK company, one would usually expect any proceeds received by a UK shareholder in excess of the subscription price (broadly speaking)...

Q&As
Ordinary share capital—what it means and why it matters for UK tax purposes

The following Tax practice note provides comprehensive and up to date legal information on Ordinary share capital—what it means and why it matters for UK tax purposes...

Practice notes
UK tax implications of overseas entity classification and distributions from overseas entities

The following Tax practice note provides comprehensive and up to date legal information on UK tax implications of overseas entity classification and distributions from...

Practice notes
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Scottish Law In-house COVID-19

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