Commentary

D4.901 Scope of regime

Corporate tax
Corporate tax | Commentary

D4.901 Scope of regime

Corporate tax | Commentary

Division D4.9     Double tax relief—dividends

Prepared by
ALASTAIR MUNRO,

BA (Oxon), CTA

For updates affecting this Division please see Part D0 Updates

Outline of available relief

D4.901 Scope of regime

FA 2009 introduced the exempt distribution regime which broadly provides that most dividends received by a UK company on or after 1 July 2009 (from the UK or overseas) will be exempt from corporation tax (see Division D5.1). The provisions discussed in this article apply to overseas dividends received on or after 1 July 2009 that are not exempt and all other overseas dividends received before 1 July 2009.

Double tax relief is

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